# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（公的年金等控除の最低控除額等の特例に関する経過措置） — address `suppl-4161-14/art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-34 - 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 site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十四条（公的年金等控除の最低控除額等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Minimum Deduction Amount, etc. for the Deduction for Public Pensions, etc. caption: machine translation, not official suppl-4161-14/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-34 **第一項** 新租税特別措置法第四十一条の十五の二第二項第一号の規定により読み替えられた所得税法第二百三条の三の規定は、平成十七年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。 suppl-4161-14/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-34/par-1 The provisions of Article 203-3 of the Income Tax Act as replaced by the provisions of Article 41-15-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2005, and the provisions then in force continue to govern such public pensions, etc. that are to be paid before that date. machine translation, not official --- ## Cites - suppl-4161-14/art-34/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/ja/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2 - suppl-4161-14/art-34/par-1: 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/ja/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-2 --- ## 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-20261007T211206-440, 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