Supplementary Provisions, Article 8, paragraph (2)
第二項
The provisions of Article 196, paragraph (2) of the new Income Tax Act apply to salary income earners' returns for insurance premium deduction prescribed in paragraph (3) of that Article which are submitted on or after the effective date.
新所得税法第百九十六条第二項の規定は、施行日以後に提出する同条第三項に規定する給与所得者の保険料控除申告書について適用する。