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Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
第三十七条（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 New Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. to be paid on or after January 1, 2026, and the provisions then in force continue to govern public pensions, etc. to be paid before that date.
新租税特別措置法第四十一条の十五の三第二項第一号の規定により読み替えられた新所得税法第二百三条の三の規定は、令和八年一月一日以後に支払うべき公的年金等について適用し、同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。
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.