Supplementary Provisions, Article 4Transitional Measures Concerning Withholding on Salary Income
第四条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Article 73, paragraph (1) of the New Regulation apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that is submitted for salary or other wage prescribed in Article 183, paragraph (1) of that Act for which payment is to be received on or after January 1, 2026 (hereinafter referred to as "salary or other wage" in this paragraph and the following paragraph), and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date.
新規則第七十三条第一項の規定は、令和八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（以下この項及び次項において「給与等」という。）について提出する同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する給与所得者の扶養控除等申告書については、なお従前の例による。
The provisions of Article 74, paragraph (1) of the New Regulation apply to a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that is submitted for salary or other wage for which payment is to be received on or after January 1, 2026, and the provisions then in force continue to govern a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date.
新規則第七十四条第一項の規定は、令和八年一月一日以後に支払を受けるべき給与等について提出する所得税法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する従たる給与についての扶養控除等申告書については、なお従前の例による。
With respect to the application of Article 73 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "paragraphs (4) through (6)" in Article 73, paragraph (1), item (v) of the New Regulation is deemed to be replaced with "paragraph (4) or (6)".
令和七年十二月一日から同年十二月三十一日までの間における新規則第七十三条の規定の適用については、同条第一項第五号中「第四項から第六項まで」とあるのは、「第四項又は第六項」とする。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2025.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them, as Article 183, paragraph (1) of that Act refers to them.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 4, paragraph (2)