1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
第八条（給与所得者の保険料控除申告書の記載事項に関する経過措置）
The provisions of Article 75, paragraph (1) of the New Regulation 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, 2024, and the provisions then in force continue to govern a salary income earner's return for insurance premium deduction prescribed in that paragraph that was submitted before that day.
新規則第七十五条第一項の規定は、令和六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、同日前に提出した同項に規定する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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.