Supplementary Provisions, Article 18, paragraph (2)
第二項
The provisions of Article 198, paragraph (6) of the New Income Tax Act apply to a return for deduction for dependents, etc. as prescribed in Article 198, paragraph (6) of the New Income Tax Act that relates to a salary or other wage as prescribed in Article 183, paragraph (1) of the New Income Tax Act to be received on or after January 1, 2017.
新所得税法第百九十八条第六項の規定は、平成二十九年一月一日以後に支払を受ける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係る新所得税法第百九十八条第六項に規定する扶養控除等申告書について適用する。