# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七条 (Supplementary Provisions, Article 7)（特例年金給付に係る源泉徴収に関する経過措置） — address `suppl-4162-100/art-7` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七条（特例年金給付に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Special Pension Benefits caption: machine translation, not official suppl-4162-100/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7 **第一項** 改正法附則第八条第一項（特例年金給付に係る源泉徴収に関する経過措置）の規定の適用がある場合における旧法第二百三条の三第二号（徴収税額）に規定する政令で定める公的年金等は同項に規定する特例年金給付とし、同号に規定する政令で定める金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額と同条第一号イからヘまでに掲げる金額の合計額から当該特例年金給付の金額につき旧令第三百十九条の三（公的年金等の月割額）の規定に準じて計算した金額に百分の二十五を乗じて得た金額を控除した金額とのいずれか少ない金額に当該特例年金給付の金額に係る月数を乗じて計算した金額とする。 suppl-4162-100/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1 Where the provisions of Article 8, paragraph (1) (Transitional Measures Concerning Withholding from Special Pension Benefits) of the Supplementary Provisions of the Amending Act apply, the public pension or retirement package specified by Cabinet Order prescribed in Article 203-3, item (ii) (Tax Amount Collected) of the Former Act is the special pension benefit prescribed in that paragraph, and the amount specified by Cabinet Order prescribed in that item is the amount calculated by multiplying, by the number of months pertaining to the amount of that special pension benefit, the lesser of the amount specified in each of the following items for the case classified in that item and the amount obtained by deducting, from the sum of the amounts listed in Article 203-3, item (i), (a) through (f) of the Former Act, the amount obtained by multiplying by 25/100 the amount calculated for the amount of that special pension benefit in accordance with the provisions of Article 319-3 (Monthly Amount of Public Pension or Retirement Package) of the Former Order. machine translation, not official **一** 当該特例年金給付の受給者が厚生年金保険法（昭和二十九年法律第百十五号）第四十二条（受給権者）の規定により支給される老齢厚生年金又は厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号。次号において「統合法」という。）第一条（農林漁業団体職員共済組合法等の廃止）の規定による廃止前の農林漁業団体職員共済組合法（以下この号において「廃止前農林共済法」という。）第十九条第一号（組合の給付）に掲げる退職共済年金（廃止前農林共済法附則第七条（退職共済年金の特例）の規定により支給されるものその他の財務省令で定める退職共済年金を除く。イにおいて同じ。）の支払を受けるものである場合　イに掲げる金額とロに掲げる金額とを合計した金額 suppl-4162-100/art-7/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-1 where the recipient of that special pension benefit receives payment of an old-age employees' pension paid pursuant to the provisions of Article 42 (Beneficiary) of the Employees' Pension Insurance Act (Act No. 115 of 1954) or a retirement mutual aid pension listed in Article 19, item (i) (Benefits of the Association) of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations prior to its abolition under the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act to Abolish the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001; referred to as the "Mutual Aid Integration Act" in the following item) (the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations prior to that abolition is hereinafter in this item referred to as the "Pre-abolition Agricultural, Forestry and Fishery Organizations Mutual Aid Act") (excluding a retirement mutual aid pension paid pursuant to the provisions of Article 7 (Special Provisions on Retirement Mutual Aid Pension) of the Supplementary Provisions of the Pre-abolition Agricultural, Forestry and Fishery Organizations Mutual Aid Act and any other retirement mutual aid pension specified by Ministry of Finance Order; the same applies in (a)): the sum of the amount listed in (a) and the amount listed in (b); machine translation, not official **イ** 当該老齢厚生年金又は退職共済年金の金額につき旧令第三百十九条の三の規定に準じて計算した金額に百分の七十五を乗じて得た金額 suppl-4162-100/art-7/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-1/sub-1 the amount obtained by multiplying by 75/100 the amount calculated for the amount of that old-age employees' pension or retirement mutual aid pension in accordance with the provisions of Article 319-3 of the Former Order; machine translation, not official **ロ** 四万七千五百円 suppl-4162-100/art-7/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-1/sub-2 47,500 yen; machine translation, not official **二** 当該特例年金給付の受給者が厚生年金保険法附則第八条（老齢厚生年金の特例）の規定により支給される老齢厚生年金若しくは国民年金法等の一部を改正する法律（昭和六十年法律第三十四号）附則第六十三条第一項（施行日において六十歳以上である者に係る厚生年金保険の年金たる保険給付の特例）の規定により支給される老齢年金又は前号に規定する財務省令で定める退職共済年金若しくは統合法附則第二条第一項第五号（定義）に規定する旧制度農林共済法第十九条第一号（組合の給付）に掲げる退職給付である年金の支払を受けるものである場合　当該老齢厚生年金若しくは老齢年金又は退職共済年金若しくは退職給付である年金の金額につき旧令第三百十九条の三の規定に準じて計算した金額に百分の七十五を乗じて得た金額 suppl-4162-100/art-7/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-2 where the recipient of that special pension benefit receives payment of an old-age employees' pension paid pursuant to the provisions of Article 8 (Special Provisions on Employees' Old-Age Pensions) of the Supplementary Provisions of the Employees' Pension Insurance Act, an old-age pension paid pursuant to the provisions of Article 63, paragraph (1) (Special Provisions on Insurance Benefits in the Form of Employees' Pension Insurance Annuities for Persons Aged 60 or Older as of the Effective Date) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985), a retirement mutual aid pension specified by Ministry of Finance Order prescribed in the preceding item, or an annuity that is a retirement benefit listed in Article 19, item (i) (Benefits of the Association) of the Former System Agricultural, Forestry and Fishery Organizations Mutual Aid Act prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Supplementary Provisions of the Mutual Aid Integration Act: the amount obtained by multiplying by 75/100 the amount calculated for the amount of that old-age employees' pension, old-age pension, retirement mutual aid pension, or annuity that is a retirement benefit in accordance with the provisions of Article 319-3 of the Former Order. machine translation, not official --- ## Cites - suppl-4162-100/art-7/par-1/item-1: 厚生年金保険法（昭和二十九年法律第百十五号）第四十二条 → 厚生年金保険法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/employees-pension-insurance-act/art-42 (e-Gov law ID 329AC0000000115) - suppl-4162-100/art-7/par-1/item-1: 次号 → 所得税法施行令 附則第七条第一項第二号 (Supplementary Provisions, Article 7, paragraph (1), item (ii)), suppl-4162-100/art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-2 - suppl-4162-100/art-7/par-1/item-1: この号 → 所得税法施行令 附則第七条第一項第一号 (Supplementary Provisions, Article 7, paragraph (1), item (i)), suppl-4162-100/art-7/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-1 - suppl-4162-100/art-7/par-1/item-2: 厚生年金保険法附則第八条 → 厚生年金保険法 附則第八条 (Supplementary Provisions, Article 8), suppl-3291-115/art-8 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-8 (e-Gov law ID 329AC0000000115) - suppl-4162-100/art-7/par-1/item-2: 前号 → 所得税法施行令 附則第七条第一項第一号 (Supplementary Provisions, Article 7, paragraph (1), item (i)), suppl-4162-100/art-7/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第七条第一項第一号（特例年金給付に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-1 - 所得税法施行令 附則第七条第一項第二号（特例年金給付に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4162-100/art-7/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-117, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-117, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-118, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06