Funnily enough i had this exact situation recently. My girlfriends son is 8 and while sharp as a pin, is still 8, and he really wanted to learn netrunner. I said id make some decks and in the meantime to watch the FFG youtube introduction to the game, which while i didnt expect him to fully take in would at least get him used to the terminology.
Then i made two legal decks with gabe and core set weyland as the ID's, and importantly nothing but ICE and money, or breakers and money. Once i think he has good handle on the mechanics of a run, ill start with things like tags, traces and traps, or even things like draw cards. Really, there is nothing to say when teaching the game you have to teach all of it at once. Throw half the rules out if it helps the person your teaching retain stuff.
I always corp normally as its more fun for him to smash stuff than be on the receiving end of a beat down.
Oh, i do include account siphon, because kids need to know about account siphon.