Supplementary Provisions, Article 9, paragraph (2)
第二項
The provisions of Article 194, paragraphs (1) and (5), Article 195, paragraphs (1) and (3), Article 195-2, and Article 198, paragraph (6) of the New Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (7) of the New Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (5) of the New Income Tax Act, a salary income earner's return for spousal deduction, etc. as prescribed in Article 195-2, paragraph (3) of the New Income Tax Act, and a return for deduction for Dependents, etc. as prescribed in Article 198, paragraph (6) of the New Income Tax Act that are submitted with regard to salary or other wages to be received on or after January 1, 2018.
新所得税法第百九十四条第一項及び第五項、第百九十五条第一項及び第三項、第百九十五条の二並びに第百九十八条第六項の規定は、平成三十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、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控除等申告書及び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。