Supplementary Provisions, Article 18, paragraph (1)
第一項
The provisions of Article 195-2, paragraph (1) of the New Income Tax Act (limited to the part concerning item (iii)) apply to a salary income earner's return for special spousal deduction as prescribed in paragraph (3) of that Article that is submitted on or after the effective date.
新所得税法第百九十五条の二第一項（第三号に係る部分に限る。）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配偶者特別控除申告書について適用する。