Supplementary Provisions, Article 6, paragraph (3)
第三項
The provisions of Article 194, paragraphs (1) and (2) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions apply to a salary income earner's return for deduction for dependents, etc. submitted on or after the effective date.
附則第三条第一項の規定により読み替えられた新法第百九十四条第一項及び第二項（給与所得者の扶養控除等申告書）の規定は、施行日以後に提出する給与所得者の扶養控除等申告書について適用する。