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Supplementary Provisions, Article 82Transitional Measures Concerning Non-Application of Withholding at the Source to Public Pensions, etc. to Be Paid without Invoking Extinctive Prescription

第八十二条(消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用に関する経過措置)

The provisions of Article 41-15-4 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in paragraph (1) of that Article that are paid on or after the Effective Date.

新租税特別措置法第四十一条の十五の四の規定は、施行日以後に支払う同条第一項に規定する公的年金等について適用する。

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