Supplementary Provisions, paragraph (3)
第三項
The provisions of Article 194, paragraph (1), item (iv) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act apply to salary income earners' returns for deduction for Dependents, etc. that are submitted on or after the date on which this Act comes into effect.
新法第百九十四条第一項第四号（給与所得者の扶養控除等申告書）の規定は、この法律の施行の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。