①The amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act on the specified public pension or retirement package specified by Cabinet Order relating to the income tax for 2024 (referred to as the "first public pension or retirement package subject to the special deduction" in the following paragraph) that a resident who is a person receiving payment of public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are specified by Cabinet Order (each hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph and paragraph (5)) first receives from the person paying the specified public pension or retirement package on or after June 1, 2024 is the amount equivalent to the amount after deducting the special pension deduction from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special pension deduction exceeds the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction.

②In the case referred to in the preceding paragraph, if there is any amount of the special pension deduction that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction (hereinafter referred to as the "special pension deduction not deducted at the first payment" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Chapter on each second or later public pension or retirement package subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special pension deduction not deducted at the first payment (up to the amount equivalent to the pre-deduction withholding tax on the second or later public pension or retirement package subject to the special deduction in each case) from the amount equivalent to the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later public pension or retirement package subject to the special deduction" in this paragraph) on the specified public pensions or retirement packages relating to the income tax for 2024 that are specified by Cabinet Order (hereinafter each referred to as a "second or later public pension or retirement package subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first public pension or retirement package subject to the special deduction after the date on which the resident received payment of the first public pension or retirement package subject to the special deduction.

③The special pension deduction prescribed in the preceding two paragraphs is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen):

④With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act, respectively.

⑤Where the resident referred to in paragraph (1) who receives payment of a specified public pension or retirement package has submitted to the person paying the specified public pension or retirement package a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (1) of the Local Tax Act or Article 317-3-3, paragraph (1) of that Act with regard to the public pensions or retirement packages prescribed in Article 45-3-3, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (3), item (ii); the same applies hereinafter in this paragraph and the following paragraph); hereinafter referred to as a "return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-3, paragraph (4) or Article 317-3-3, paragraph (4) of that Act in lieu of submitting the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act; the same applies in the following paragraph), the provisions of this Article apply by deeming the dependent to be a person listed in that item.

⑥In the case referred to in the preceding paragraph, the name of the dependent and other matters specified by Order of the Ministry of Finance, out of the matters stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act referred to in that paragraph (or, where a return under Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) of the Local Tax Act has been submitted, the matters to be stated as prescribed in those provisions), are deemed to have been stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (3), item (i).