Supplementary Provisions, Article 7Transitional Measures Concerning Withholding from Salary Income
第七条（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, the provisions of Article 190 of the new Income Tax Act (limited to the part concerning item (ii), (c)), and Appended Tables II through IV of the new Income Tax Act apply to salaries or other wages as prescribed in Article 183, paragraph (1) of the new Income Tax Act which are to be paid on or after January 1, 2011, and the provisions then in force continue to govern salaries or other wages as prescribed in Article 183, paragraph (1) of the former Income Tax Act which were to be paid before that date.
新所得税法第四編第二章第一節の規定、新所得税法第百九十条（第二号ハに係る部分に限る。）の規定及び新所得税法別表第二から別表第四までは、平成二十三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。
Article 190 of the new Income Tax Act (limited to the part concerning item (ii), (b)) applies to salaries or other wages as prescribed in Article 183, paragraph (1) of the new Income Tax Act which are to be paid on or after January 1, 2012, and the provisions then in force continue to govern salaries or other wages as prescribed in Article 183, paragraph (1) of the former Income Tax Act which were to be paid before that date.
新所得税法第百九十条（第二号ロに係る部分に限る。）の規定は、平成二十四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。
Article 194, paragraph (1) and Article 195, paragraphs (1) and (3) of the new Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. as prescribed in Article 194, paragraph (4) of the new Income Tax Act and returns for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (4) of the new Income Tax Act which are submitted on or after January 1, 2011.
新所得税法第百九十四条第一項並びに第百九十五条第一項及び第三項の規定は、平成二十三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。
Article 196, paragraphs (1) and (2) of the new Income Tax Act apply to salary income earners' returns for insurance premium deduction as prescribed in paragraph (3) of that Article which are submitted on or after January 1, 2012.
新所得税法第百九十六条第一項及び第二項の規定は、平成二十四年一月一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。