Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
第六条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Article 77-4, paragraph (1) of the New Regulation apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted for a public pension or retirement package prescribed in Article 203-2 of that Act for which payment is to be received on or after January 1, 2026 (hereinafter referred to as "public pension or retirement package" in this paragraph and paragraph (3)), and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that was submitted for a public pension or retirement package for which payment is to be received before that date.
新規則第七十七条の四第一項の規定は、令和八年一月一日以後に支払を受けるべき所得税法第二百三条の二に規定する公的年金等（以下この項及び第三項において「公的年金等」という。）について提出する同法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書について適用し、同日前に支払を受けるべき公的年金等について提出した同項に規定する公的年金等の受給者の扶養親族等申告書については、なお従前の例による。
With respect to the application of Article 77-4 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "paragraphs (4) through (6)" in Article 77-4, paragraph (1), item (v) of the New Regulation is deemed to be replaced with "paragraph (4) or (6)".
令和七年十二月一日から同年十二月三十一日までの間における新規則第七十七条の四の規定の適用については、同条第一項第五号中「第四項から第六項まで」とあるのは、「第四項又は第六項」とする。
The public pensions or retirement packages specified by Ministry of Finance Order as prescribed in Article 12, paragraph (2), item (viii) of the Supplementary Provisions of the Amending Order are the following public pensions or retirement packages:
改正令附則第十二条第二項第八号に規定する財務省令で定める公的年金等は、次に掲げる公的年金等とする。
a public pension or retirement package that is a special pension benefit prescribed in Article 33, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) and is paid by a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions of that Act or a designated fund prescribed in Article 48, paragraph (1) of the Supplementary Provisions of that Act;
厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三十二条第二項に規定する存続組合又は同法附則第四十八条第一項に規定する指定基金が支給する同法附則第三十三条第一項に規定する特例年金給付である公的年金等
a public pension or retirement package that is a lifelong pension paid by the Minister of Internal Affairs and Communications to a foreign national (limited to a foreign national who, when retiring after having worked under a contract with the Government of Japan or its agency, has a period of service of 17 years or more and whose achievements during that period of service the Minister of Internal Affairs and Communications has recognized as remarkable).
総務大臣が外国人（日本国政府又はその機関との契約に基づき勤務した外国人が退職した場合におけるその勤務した期間が十七年以上であり、かつ、その勤務した期間における功績が顕著であると総務大臣が認めた当該外国人に限る。）に支給する終身の年金である公的年金等
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2025, short name for Cabinet Order No. 120 of 2025, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and other Cabinet Orders.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2025.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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 inSupplementary Provisions, Article 6, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 6, paragraph (3)