Supplementary Provisions, Article 21Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
第二十一条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter III-2 of the new Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the new Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this Article) which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern pensions and public retirement packages prescribed in Article 28, paragraph (1) of the former Income Tax Act and pensions set forth in the items of Article 29 of the former Income Tax Act which are to be paid before that date.
新所得税法第四編第三章の二の規定は、昭和六十三年一月一日以後に支払うべき新所得税法第二百三条の二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、同日前に支払うべき旧所得税法第二十八条第一項に規定する年金及び恩給並びに旧所得税法第二十九条各号に掲げる年金については、なお従前の例による。
If a return under Article 203-5, paragraph (1) of the new Income Tax Act is submitted with respect to public pensions or retirement packages to be received during 1988, the provisions of paragraph (2) of that Article apply by deeming the phrase "the information stated in the return under that paragraph" in that paragraph to be replaced with "the information corresponding to the information set forth in the items of the preceding paragraph, among the information stated in a return under Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the Income Tax Act prior to amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph) (hereinafter referred to as "the former Income Tax Act" in this paragraph) (including a return under Article 194, paragraph (1) of the former Income Tax Act which is submitted pursuant to the provisions of Article 29-3, paragraph (2) (Special Provisions on Withholding from Salary Income for Public Retirement Packages and Pensions Deemed to Be Salary or Other Wages) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 9 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Income Tax Act Amendment Act)".
昭和六十三年中に支払を受けるべき公的年金等について新所得税法第二百三条の五第一項の規定による申告書を提出する場合においては、同条第二項中「同項の規定による申告書に記載した事項」とあるのは、「所得税法等の一部を改正する法律（昭和六十二年法律第九十六号。以下この項において「所得税法等改正法」という。）第二条（所得税法の一部改正）の規定による改正前の所得税法（以下この項において「旧所得税法」という。）第百九十四条第一項（給与所得者の扶養控除等申告書）の規定による申告書（所得税法等改正法第九条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第二十九条の三第二項（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）の規定により提出した旧所得税法第百九十四条第一項の規定による申告書を含む。）に記載した事項のうち前項各号に掲げる事項に相当するもの」として同項の規定を適用する。
Approval received pursuant to the provisions of Article 29-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 9 is deemed to be approval received pursuant to the provisions of Article 203-5, paragraph (2) of the new Income Tax Act.
第九条の規定による改正前の租税特別措置法第二十九条の三第二項の規定により受けた承認は、新所得税法第二百三条の五第二項の規定により受けた承認とみなす。