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Supplementary Provisions, Article 31Transitional Measures Concerning Paper-Based Payment Slips for Severance Pay or Other Such Compensation or for Public Pensions or Retirement Packages
第三十一条（退職手当等又は公的年金等の支払明細書に関する経過措置）
Article 231, paragraphs (2) and (3) of the new Income Tax Act apply to paper-based payment slips for severance pay or other such compensation or for public pensions or retirement packages referred to in paragraph (1) of that Article which are issued on or after January 1, 2008.
新所得税法第二百三十一条第二項及び第三項の規定は、平成二十年一月一日以後に交付する同条第一項の退職手当等又は公的年金等の支払明細書について適用する。