Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Withholding at the Source on Employment Income Pertaining to Pensions and Annuities Deemed to Be Salaries, etc.
第十二条（恩給及び給与等とみなす年金に係る給与所得の源泉徴収の特例に関する経過措置）
With regard to the collection and payment of income tax pursuant to the provisions of Article 183, paragraph (1) of the Income Tax Act on pensions prescribed in Article 29-3 of the Former Act which a resident is to receive by December 31, 1980, and to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of that Act, the provisions then in force continue to govern.
居住者が昭和五十五年十二月三十一日までに支払を受けるべき旧法第二十九条の三に規定する恩給に係る所得税法第百八十三条第一項の規定による所得税の徴収及び納付並びに同法第百九十四条第四項に規定する給与所得者の扶養控除等申告書については、なお従前の例による。