Supplementary Provisions, Article 7Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages

①The provisions of Article 93, paragraph (1) of the New Regulation apply to salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2025 and for which the date of the last payment is on or after December 1 of that year, and the provisions then in force continue to govern salary or other wage prescribed in that paragraph that is to be paid during that year and for which the date of the last payment is before December 1 of that year.

②With respect to the application of Article 93 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "or specified relative (" in Article 93, paragraph (1), item (vi), (a), (1), (ii) of the New Regulation is deemed to be replaced with "or", the phrase "specified relative; the same applies in item (viii)) (in the case where the salary or other wage is not subject to the application of Article 190 of the Act, a relative for Withholding deduction." in that sub-item is deemed to be replaced with "specified relative (", the phrase "relative for Withholding deduction" in item (vi), (b) of that paragraph is deemed to be replaced with "Claimable Dependent", and the phrase "specified relative" in item (viii) of that paragraph is deemed to be replaced with "specified relative prescribed in Article 84-2, paragraph (1) of the Act".