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Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Pensions of Elderly Persons

第七条(老年者年金特別控除に関する経過措置)

The provisions of Article 29-2, paragraph (3), item (ii) of the New Act apply to public pensions or retirement packages prescribed in (hereinafter referred to as "public pension or retirement package" in this Article) that are to be paid on or after the Effective Date, and with regard to public pensions or retirement packages that are to be paid before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に支払うべきに規定する公的年金等(以下この条において「公的年金等」という。)について適用し、施行日前に支払うべき公的年金等については、なお従前の例による。

The provisions of Article 29-2, paragraph (3), item (iii) of the New Act apply in the case where the last day of payment of public pensions or retirement packages that are to be paid during 1975 falls on or after the Effective Date, and in the case where that last day of payment falls before the Effective Date, the provisions then in force continue to govern.

の規定は、昭和五十年中に支払うべき公的年金等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。

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