Supplementary Provisions, Article 7, paragraph (3)
第三項
The provisions of Article 196, paragraphs (1) and (2) (Salary Income Earner's Return for Insurance Premium Deduction) of the new Act apply to a salary income earner's return for insurance premium deduction submitted on or after the effective date.
新法第百九十六条第一項及び第二項（給与所得者の保険料控除申告書）の規定は、施行日以後に提出する給与所得者の保険料控除申告書について適用する。