Supplementary Provisions, Article 15, paragraph (2)
第二項
The provisions of Article 195-3 of the New Income Tax Act apply to a salary income earner's return for basic personal exemption as prescribed in paragraph (2) of that Article that is submitted with regard to salary or other wages to be received on or after January 1, 2020.
新所得税法第百九十五条の三の規定は、令和二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同条第二項に規定する給与所得者の基礎控除申告書について適用する。