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 that item (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.
新法第二十九条の二第三項第二号の規定は、施行日以後に支払うべき同号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.