Supplementary Provisions, Article 7, paragraph (4)
第四項
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。