①With regard to the application of the provisions of Part IV, Chapter III-2 of the former Income Tax Act (excluding the part concerning Article 203-6 of the former Income Tax Act) to public pensions and retirement packages prescribed in Article 203-2 of the former Income Tax Act which fall under the category of special pension benefits prescribed in Article 25, paragraph (4) of the Supplementary Provisions of the Act for Abolishing the Agriculture, Forestry and Fishery Organization Employees Mutual Aid Association Act and Taking Other Measures to Integrate the Employees' Pension Insurance System and the Agriculture, Forestry and Fishery Organization Employees Mutual Aid Association System (Act No. 101 of 2001) and which are payable to a Resident in Japan during the period from June 1, 2004 to December 31 of that year, the phrase "and anything else specified by Cabinet Order are excluded" in Article 203-5, paragraph (1) of the former Income Tax Act is deemed to be replaced with "are excluded", and the phrase "every year" in that paragraph is deemed to be replaced with "on or after June 1, 2004".

②The calculation of the amount to be deducted from the amount of the public pensions and retirement packages referred to in the preceding paragraph when the provisions of that paragraph apply, and other particulars necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.