Supplementary Provisions, Article 27Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act
第二十七条（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置）
The provisions of Article 198, paragraph (7) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the New Act, as applied by reading replaced pursuant to the provisions of Article 14, paragraph (2) (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 124 of 2006) as amended by the provisions of Article 2, apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Income Tax Act that is submitted on or after October 1, 2020.
第二条の規定による改正後の所得税法施行令の一部を改正する政令（平成十八年政令第百二十四号）附則第十四条第二項（地震保険料控除に関する経過措置）の規定により読み替えて適用される新法第百九十八条第七項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）の規定は、令和二年十月一日以後に提出する所得税法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用する。
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 131 of 2018, the Income Tax Act as amended by Article 1 of the 2018 Act partially amending the Income Tax Act and other laws (Act No. 7 of 2018).
Short name set inSupplementary Provisions, Article 2, paragraph (1)