Supplementary Provisions, Article 9, paragraph (2)
第二項
The provisions of Article 194, paragraph (1) of the new Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. which are submitted on or after January 1, 1989.
新所得税法第百九十四条第一項の規定は、昭和六十四年一月一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。