Supplementary Provisions, Article 12Transitional Measures Concerning Withholding of Tax on Salary Income
第十二条（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 and Appended Tables II through IV of the new Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern salary or other wages prescribed in Article 183, paragraph (1) of the former Income Tax Act that are 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、平成二十八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（次項において「給与等」という。）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。
The provisions of Articles 194, 195 and 195-2 of the new Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the new Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the new Income Tax Act and a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) of the new Income Tax Act that are submitted with regard to salaries or other wages that are to be paid on or after January 1, 2016.
新所得税法第百九十四条、第百九十五条及び第百九十五条の二の規定は、平成二十八年一月一日以後に支払を受けるべき給与等について提出する新所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書、新所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書及び新所得税法第百九十五条の二第三項に規定する給与所得者の配偶者特別控除申告書について適用する。