第三項
Supplementary Provisions, Article 10, paragraph (3)
居住者に対し、公的年金等で政令で定めるもの（以下この項及び次項並びに次条第一項において「特定公的年金等」という。）の支払者が令和七年十二月一日以後その年最後に特定公的年金等の支払をする場合において、第一号に掲げる所得税の額の合計額が同日以後その年最後に特定公的年金等の支払をする時の現況により計算した第二号に掲げる税額に比し超過額があるときは、その超過額は、同日以後その年最後に特定公的年金等の支払をする際徴収すべき所得税に充当しなければならない。
If a person paying to a Resident a public pension or retirement package specified by Cabinet Order (hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph, and paragraph (1) of the following Article) makes the last payment of a specified public pension or retirement package in the year on or after December 1, 2025, and the total amount of income tax set forth in item (i) exceeds the tax amount set forth in item (ii) calculated based on the circumstances as of the time of the last payment of a specified public pension or retirement package in the year on or after that date, the excess amount must be Appropriated to cover the income tax to be collected upon the last payment of a specified public pension or retirement package in the year on or after that date:
令和七年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収された、又は徴収されるべき所得税の額の合計額
the total amount of income tax that has been collected or is to be collected pursuant to the provisions of Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that became payable by the payer to the Resident during 2025;
新所得税法第二百三条の三（第一号イ及び第四号に係る部分に限る。）及び第八条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四十一条の十五の三（第二項第一号に係る部分に限る。）の規定並びにその居住者の新租税特別措置法第四十一条の十六の二第四項に規定するその年中に支払を受けるべき公的年金等の額が同項に規定する現況において同条第三項に規定する政令で定める金額を超えるものとした場合における同条第四項の規定の適用があるものとしたときにおける令和七年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収されるべき税額
the tax amount that would be collected pursuant to the provisions of Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that became payable by the payer to the Resident during 2025, if the provisions of Article 203-3 (limited to the part concerning item (i), (a) and item (iv)) of the new Income Tax Act and Article 41-15-3 (limited to the part concerning paragraph (2), item (i)) of the Act on Special Measures Concerning Taxation as amended by Article 8 (hereinafter referred to as "the new Act on Special Measures Concerning Taxation") applied, and if the provisions of Article 41-16-2, paragraph (4) of the new Act on Special Measures Concerning Taxation applied on the assumption that the amount of the public pension or retirement package that the Resident is to receive during the year as prescribed in paragraph (4) of that Article exceeds the amount specified by Cabinet Order as prescribed in paragraph (3) of that Article based on the circumstances prescribed in paragraph (4) of that Article.