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Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on the Timing of Submission of Returns Concerning Withholding by Salary Income Earners and Related Matters
第十六条（給与所得者の源泉徴収に関する申告書の提出時期等の特例に関する経過措置）
The provisions of Article 198, paragraph (7) of the New Income Tax Act apply to salary income earners' returns for insurance premium deduction as prescribed in Article 196, paragraph (3) of the New Income Tax Act that are submitted on or after October 1, 2020.
新所得税法第百九十八条第七項の規定は、以後に提出する新所得税法第百九十六条第三項に規定する給与所得者の保険料控除申告書について適用する。