# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十五の四 (Article 41-15-4)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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: 第四十一条の十五の四 (Article 41-15-4)（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用） — address `art-41-15-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-15-4
- Every provision below carries its address and both URLs 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
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They are never merged and never substituted for one another.

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### 第四十一条の十五の四（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用） — Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription
<sup>caption: machine translation, not official</sup>
<sup>art-41-15-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4 · https://japanlaw.org/l/332AC0000000026/art-41-15-4</sup>

  **第一項**  国民年金法第百二条第一項に規定する年金給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる年金給付の支給を受ける権利又は厚生年金保険法（昭和二十九年法律第百十五号）第九十二条第一項に規定する保険給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる保険給付の支給を受ける権利の消滅時効が完成した場合において、これらの権利の消滅時効を援用せずに居住者に支払うこととされた所得税法第三十五条第三項に規定する公的年金等については、同法第二百三条の二の規定は、適用しない。
  <sup>art-41-15-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-1</sup>
  Where the extinctive prescription has been completed for the right to receive pension benefits prescribed in Article 102, paragraph (1) of the National Pension Act or the right to receive the payment of pension benefits that are to be paid for each payment month based on that right, or for the right to receive insurance benefits prescribed in Article 92, paragraph (1) of the Employees' Pension Insurance Act (Act No. 115 of 1954) or the right to receive the payment of insurance benefits that are to be paid for each payment month based on that right, the provisions of Article 203-2 of the Income Tax Act do not apply to public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are to be paid to a resident without invoking the extinctive prescription of those rights.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定の適用がある場合における所得税法第百二十一条第三項の規定の適用については、同項中「の規定の」とあるのは、「又は租税特別措置法第四十一条の十五の四第一項（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用）の規定の」とする。
  <sup>art-41-15-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-2</sup>
  With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions" in that paragraph is deemed to be replaced with "or the provisions of Article 41-15-4, paragraph (1) (Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

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## Cites
- art-41-15-4/par-1: 厚生年金保険法（昭和二十九年法律第百十五号）第九十二条第一項 → e-Gov law 329AC0000000115, 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — not held in this collection
- art-41-15-4/par-1: 国民年金法第百二条第一項 → 国民年金法 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/national-pension-act/art-102/par-1 · https://japanlaw.org/l/334AC0000000141/art-102/par-1
- art-41-15-4/par-1: 同法第二百三条の二 → 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 · https://japanlaw.org/l/340AC0000000033/art-203-2
- art-41-15-4/par-1: 所得税法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- art-41-15-4/par-2: 所得税法第百二十一条第三項 → 所得税法 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — https://japanlaw.org/en/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3
- art-41-15-4/par-2: 前項 → 租税特別措置法 第四十一条の十五の四第一項 (Article 41-15-4, paragraph (1)), art-41-15-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-1

## Cited by

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

- 租税特別措置法 第四十一条の十五の四第二項（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-2
- 租税特別措置法 附則第八十二条第一項（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-82/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-088, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-001, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07