Supplementary Provisions, Article 6, paragraph (4)
第四項
With regard to the Residents set forth below, except in the case where they submit, on or after the effective date, a salary income earner's return for deduction for dependents, etc. under Article 194, paragraph (1) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, the provisions of paragraph (2) of that Article apply by deeming that a change prescribed in that paragraph has occurred on that date in the particulars set forth in item (ii), (iii), or (vi) of paragraph (1) of that Article. In this case, the term "first" in paragraph (2) of that Article is deemed to be replaced with "last in that year".
a Resident who, before the effective date, submitted a salary income earner's return for deduction for dependents, etc. that contained no statement of particulars concerning a Claimable Spouse but did contain a statement of particulars concerning dependents, and who is to become subject to the application of Article 84, paragraph (2), item (i) (Special Provisions on the Amount of Deduction for Dependents) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions;
a Resident who, before the effective date, submitted a salary income earner's return for deduction for dependents, etc. stating that the Resident falls under the category of a Person with a Disability or that there is a Person with a Disability among the Resident's Claimable Spouse or dependents, if that Person with a Disability falls under the category of a Person with a Particular Disability.