Note 2-24

(24) The "Basic Policy concerning Future Economic and Fiscal Management and Structural Reform of the Economic Society (Cabinet decision in June 2001)" says "public pensions and corporate pensions are treated as special income different from general employment income and are given a preferential tax treatment. We intend to review the tax treatment of pensions from the standpoint of promoting intergenerational fairness and making the tax burden reasonable at each stage of contribution, management, and payment."