Supplementary Provisions, Article 4Transitional Measures Concerning Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc.

The provisions of Article 319-3 (Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc.) or Article 319-8 (Amount of Public Pension or Retirement Package, etc. Not Requiring Withholding, etc.) of the New Order apply to public pension or retirement package prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pension or Retirement Package, etc.) of the Income Tax Act that is to be paid on or after the Effective Date, and the provisions then in force continue to govern that public pension or retirement package that is to be paid before the Effective Date.