Supplementary Provisions, Article 9Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
第九条（公的年金等の源泉徴収票に関する経過措置）
The provisions of Article 94-2, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the public pension or retirement package prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation for Enforcement of the Income Tax Act that is to be paid before the Effective Date.
新所得税法施行規則第九十四条の二第一項の規定は、施行日以後に支払うべき同項に規定する公的年金等について適用し、施行日前に支払うべき旧所得税法施行規則第九十四条の二第一項に規定する公的年金等については、なお従前の例による。
public pension or retirement packagemachine translation
「公的年金等」
The pensions listed in Article 35, paragraph (3) of the Income Tax Act: public pensions of kinds a Cabinet Order (政令) specifies under the schemes Article 31, items (i) and (ii) of that Act refer to; onkyu (恩給) pensions other than lump-sum ones, and pensions paid by former employers for past service; and defined-benefit corporate pensions (確定給付企業年金), less the part matching the recipient's own contributions, and similar pensions that order specifies.
Short name set inArticle 94-2, paragraph (1)· applies only in this article
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
This Ministerial Order as amended by Article 2 of Ministry of Finance Order No. 78 of 2015.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Former Regulation for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行規則」
This Ministerial Order as it stood before Article 2 of Ministry of Finance Order No. 78 of 2015 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)