Supplementary Provisions, Article 7Transitional Measures Concerning Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc. and Similar Returns
第七条（給与所得者の扶養控除等申告書等に添付すべき書類等に関する経過措置）
The provisions of Article 73-2, paragraph (3), item (iii) of the New Regulation and Article 74-4 of the Regulation for Enforcement of the Income Tax Act (limited to the part relating to Article 47-2, paragraph (6), item (iii) of the New Regulation) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Income Tax Act and a salary income earner's return for spousal deduction, etc. prescribed in Article 195-2, paragraph (3) of that Act, that are submitted for salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act for which payment is to be received on or after January 1, 2024.
新規則第七十三条の二第三項第三号及び所得税法施行規則第七十四条の四（新規則第四十七条の二第六項第三号に係る部分に限る。）の規定は、令和六年一月一日以後に支払を受けるべき所得税法第百八十三条第一項に規定する給与等について提出する同法第百九十四条第七項に規定する給与所得者の扶養控除等申告書及び同法第百九十五条の二第三項に規定する給与所得者の配偶者控除等申告書について適用する。