Supplementary Provisions, Article 4, paragraph (3)
第三項
The provisions of Article 194, paragraph (1) and Article 195, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the new Act apply to a salary income earner's return for deduction for dependents, etc. prescribed in Article 194, paragraph (4) of the new Act and a return for deduction for dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) of the new Act that are submitted on or after the effective date.
新法第百九十四条第一項及び第百九十五条第一項（給与所得者の扶養控除等申告書等）の規定は、施行日以後に提出する新法第百九十四条第四項に規定する給与所得者の扶養控除等申告書及び新法第百九十五条第四項に規定する従たる給与についての扶養控除等申告書について適用する。