Supplementary Provisions, Article 21, paragraph (1)
第一項
The provisions of Article 198, paragraphs (2) through (5) of the New Income Tax Act apply to returns under the provisions of Articles 194 through 196 of the New Income Tax Act that are submitted, on or after July 1, 2007, to a payer of salary, etc. referred to in Article 198, paragraph (2) of the New Income Tax Act who has obtained the approval of the competent district director referred to in that paragraph.
新所得税法第百九十八条第二項から第五項までの規定は、同条第二項の所轄税務署長の承認を受けている同項の給与等の支払者に対し、平成十九年七月一日以後に提出する新所得税法第百九十四条から第百九十六条までの規定による申告書について適用する。