Supplementary Provisions, Article 19, paragraph (1)
第一項
The provisions of Article 195-2 of the new Income Tax Act apply to salary income earners' returns for special spousal deduction prescribed in paragraph (2) of that Article which are submitted on or after October 1, 1987.
新所得税法第百九十五条の二の規定は、昭和六十二年十月一日以後に提出する同条第二項に規定する給与所得者の配偶者特別控除申告書について適用する。