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Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Minimum Deduction Amount, etc. for the Deduction for Public Pensions, etc.
第三十四条（公的年金等控除の最低控除額等の特例に関する経過措置）
The provisions of Article 203-3 of the Income Tax Act as replaced by the provisions of Article 41-15-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2005, and the provisions then in force continue to govern such public pensions, etc. that are to be paid before that date.
新租税特別措置法第四十一条の十五の二第二項第一号の規定により読み替えられた所得税法第二百三条の三の規定は、平成十七年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.