Supplementary Provisions, Article 6, paragraph (2)
第二項
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。