Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from Salary Income
第六条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 of the new Income Tax Act and Appended Tables II through IV of the new Income Tax Act apply to salaries or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act which are payable on or after January 1, 2005, and the provisions then in force continue to govern salaries or other wages prescribed in Article 183, paragraph (1) of the former Income Tax Act which were payable before that date.
新所得税法第四編第二章第一節の規定及び新所得税法別表第二から別表第四までは、平成十七年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。
The provisions of Article 194, paragraph (1) and Article 195, paragraph (1) of the new Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the new Income Tax Act and returns for deduction for dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) of the new Income Tax Act which are submitted on or after January 1, 2005.
新所得税法第百九十四条第一項及び第百九十五条第一項の規定は、平成十七年一月一日以後に提出する新所得税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所得税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。