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Supplementary Provisions, Article 6Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Return for Insurance Premium Deduction

第六条(保険料控除申告書に関する書類等の提出又は提示に関する経過措置)

The provisions of Article 319 of the New Order apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act that is submitted on or after October 1, 2022, and the provisions then in force continue to govern that salary income earner's return for insurance premium deduction that was submitted before that date.

新令第三百十九条の規定は、令和四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し、同日前に提出した当該給与所得者の保険料控除申告書については、なお従前の例による。

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