Supplementary Provisions, Article 16, paragraph (1)
第一項
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。