# 所得税法 / Income Tax Act — 第十条 (Supplementary Provisions, Article 10)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第十条 (Supplementary Provisions, Article 10)（公的年金等に係る源泉徴収に関する経過措置） — address `suppl-5071-13/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10
- e-Gov law ID: 340AC0000000033 — 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.

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### 第十条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-10 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10</sup>

**第一項**  新所得税法第二百三条の三及び第二百三条の四の二の規定は、令和八年一月一日以後に支払うべき所得税法第二百三条の二に規定する公的年金等（以下この項から第三項まで並びに附則第三十七条及び第三十七条の二第二項において「公的年金等」という。）について適用し、同日前に支払うべき公的年金等については、なお従前の例による。
<sup>suppl-5071-13/art-10/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-1</sup>
The provisions of Articles 203-3 and 203-4-2 of the New Income Tax Act apply to a public pension or retirement package as prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to as a "public pension or retirement package" in this paragraph through paragraph (3) and in Article 37 and Article 37-2, paragraph (2) of the Supplementary Provisions) that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a public pension or retirement package that is to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第二百三条の六第一項、第三項及び第七項の規定は、令和八年一月一日以後に支払を受けるべき公的年金等について提出する所得税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。
<sup>suppl-5071-13/art-10/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-2</sup>
The provisions of Article 203-6, paragraphs (1), (3), and (7) of the New Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted with regard to a public pension or retirement package to be received on or after January 1, 2026, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in that paragraph that was submitted with regard to a public pension or retirement package to be received before that date.
<sup>machine translation, not official</sup>

**第三項**  居住者に対し、公的年金等で政令で定めるもの（以下この項及び次項並びに次条第一項において「特定公的年金等」という。）の支払者が令和七年十二月一日以後その年最後に特定公的年金等の支払をする場合において、第一号に掲げる所得税の額の合計額が同日以後その年最後に特定公的年金等の支払をする時の現況により計算した第二号に掲げる税額に比し超過額があるときは、その超過額は、同日以後その年最後に特定公的年金等の支払をする際徴収すべき所得税に充当しなければならない。
<sup>suppl-5071-13/art-10/par-3 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3</sup>
If a person paying to a Resident a public pension or retirement package specified by Cabinet Order (hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph, and paragraph (1) of the following Article) makes the last payment of a specified public pension or retirement package in the year on or after December 1, 2025, and the total amount of income tax set forth in item (i) exceeds the tax amount set forth in item (ii) calculated based on the circumstances as of the time of the last payment of a specified public pension or retirement package in the year on or after that date, the excess amount must be Appropriated to cover the income tax to be collected upon the last payment of a specified public pension or retirement package in the year on or after that date:
<sup>machine translation, not official</sup>

  **一**  令和七年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収された、又は徴収されるべき所得税の額の合計額
  <sup>suppl-5071-13/art-10/par-3/item-1 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3/item-1</sup>
  the total amount of income tax that has been collected or is to be collected pursuant to the provisions of Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that became payable by the payer to the Resident during 2025;
  <sup>machine translation, not official</sup>

  **二**  新所得税法第二百三条の三（第一号イ及び第四号に係る部分に限る。）及び第八条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四十一条の十五の三（第二項第一号に係る部分に限る。）の規定並びにその居住者の新租税特別措置法第四十一条の十六の二第四項に規定するその年中に支払を受けるべき公的年金等の額が同項に規定する現況において同条第三項に規定する政令で定める金額を超えるものとした場合における同条第四項の規定の適用があるものとしたときにおける令和七年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収されるべき税額
  <sup>suppl-5071-13/art-10/par-3/item-2 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3/item-2</sup>
  the tax amount that would be collected pursuant to the provisions of Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that became payable by the payer to the Resident during 2025, if the provisions of Article 203-3 (limited to the part concerning item (i), (a) and item (iv)) of the New Income Tax Act and Article 41-15-3 (limited to the part concerning paragraph (2), item (i)) of the Act on Special Measures Concerning Taxation as amended by Article 8 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") applied, and if the provisions of Article 41-16-2, paragraph (4) of the New Act on Special Measures Concerning Taxation applied on the assumption that the amount of the public pension or retirement package that the Resident is to receive during the year as prescribed in paragraph (4) of that Article exceeds the amount specified by Cabinet Order as prescribed in paragraph (3) of that Article based on the circumstances prescribed in paragraph (4) of that Article.
  <sup>machine translation, not official</sup>

**第四項**  前項の場合において、同項に規定する超過額を令和七年十二月一日以後その年最後に特定公的年金等の支払をする際徴収すべき所得税に充当し、なお充当しきれない超過額（当該超過額のうちにまだ徴収されていないものがあるときは、その徴収されていない部分の金額に相当する金額を控除した金額。以下この項及び次項において「過納額」という。）があるときは、前項に規定する支払者は、その過納額を還付する。
<sup>suppl-5071-13/art-10/par-4 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-4</sup>
In the case referred to in the preceding paragraph, if, after an Appropriation of the excess amount prescribed in that paragraph to the income tax to be collected upon the last payment of a specified public pension or retirement package in the year on or after December 1, 2025, there remains an excess amount that could not be fully covered by that Appropriation (or, if the excess amount includes any amount that has not yet been collected, the amount obtained by deducting the amount equivalent to the uncollected portion; referred to as the "overpaid amount" in this paragraph and the following paragraph), the payer prescribed in the preceding paragraph refunds the overpaid amount.
<sup>machine translation, not official</sup>

**第五項**  過納額の還付の手続その他前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5071-13/art-10/par-5 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-5</sup>
The procedures for the refund of the overpaid amount and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5071-13/art-10/par-1: 新所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/art-203-3
- suppl-5071-13/art-10/par-1: 第二百三条の四の二 → 所得税法 第二百三条の四の二 (Article 203-4-2), art-203-4-2 — https://japanlaw.org/en/income-tax-act/art-203-4-2
- suppl-5071-13/art-10/par-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2
- suppl-5071-13/art-10/par-1: この項 → 所得税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5071-13/art-10/par-1 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-1
- suppl-5071-13/art-10/par-1: 第三項 → 所得税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5071-13/art-10/par-3 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3
- suppl-5071-13/art-10/par-2: 新所得税法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1
- suppl-5071-13/art-10/par-2: 第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/en/income-tax-act/art-203-6/par-3
- suppl-5071-13/art-10/par-2: 第七項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-7
- suppl-5071-13/art-10/par-2: 所得税法第二百三条の六第八項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/en/income-tax-act/art-203-6/par-8
- suppl-5071-13/art-10/par-3: この項 → 所得税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5071-13/art-10/par-3 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3
- suppl-5071-13/art-10/par-3: 次項 → 所得税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5071-13/art-10/par-4 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-4
- suppl-5071-13/art-10/par-3: 次条第一項 → 所得税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-5071-13/art-11/par-1 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-1
- suppl-5071-13/art-10/par-3: 第一号 → 所得税法 附則第十条第三項第一号 (Supplementary Provisions, Article 10, paragraph (3), item (i)), suppl-5071-13/art-10/par-3/item-1 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3/item-1
- suppl-5071-13/art-10/par-3: 第二号 → 所得税法 附則第十条第三項第二号 (Supplementary Provisions, Article 10, paragraph (3), item (ii)), suppl-5071-13/art-10/par-3/item-2 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3/item-2
- suppl-5071-13/art-10/par-3/item-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2
- suppl-5071-13/art-10/par-3/item-2: 新所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/art-203-3
- suppl-5071-13/art-10/par-3/item-2: 第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1
- suppl-5071-13/art-10/par-3/item-2: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4
- suppl-5071-13/art-10/par-3/item-2: 第四十一条の十五の三 → 租税特別措置法 第四十一条の十五の三 (Article 41-15-3), art-41-15-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3 (e-Gov law ID 332AC0000000026)
- suppl-5071-13/art-10/par-3/item-2: 第二項第一号 → 租税特別措置法 第四十一条の十五の三第二項第一号 (Article 41-15-3, paragraph (2), item (i)), art-41-15-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 (e-Gov law ID 332AC0000000026)
- suppl-5071-13/art-10/par-3/item-2: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2
- suppl-5071-13/art-10/par-4: 前項 → 所得税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5071-13/art-10/par-3 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3
- suppl-5071-13/art-10/par-4: この項 → 所得税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5071-13/art-10/par-4 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-4
- suppl-5071-13/art-10/par-4: 次項 → 所得税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-5071-13/art-10/par-5 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-5
- suppl-5071-13/art-10/par-5: 前二項 → 所得税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5071-13/art-10/par-3 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3
- suppl-5071-13/art-10/par-5: 前二項 → 所得税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5071-13/art-10/par-4 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-4

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-1/par-1/item-1/sub-1
- 所得税法 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-1/par-1/item-2/sub-1
- 所得税法 附則第十条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-1
- 所得税法 附則第十条第三項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3
- 所得税法 附則第十条第四項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-4
- 所得税法 附則第十条第五項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-5
- 所得税法 附則第十一条第一項 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-1
- 所得税法 附則第十一条第二項 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-137, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-025, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05