Supplementary Provisions, Article 8Transitional Measures Concerning Withholding from Salary Income
第八条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 and Appended Tables 2 through 4 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to salary or other wages payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages payable before that date.
The provisions of Article 190 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to salary or other wages payable during 2020 whose final payment date falls on or after the effective date, and the provisions then in force continue to govern salary or other wages payable during that year (including salary or other wages referred to in Article 190 of the former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 (hereinafter referred to as "the former Act on Special Measures Concerning Taxation")) whose final payment date falls before the effective date.
新所得税法第百九十条（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和二年中に支払うべき給与等でその最後に支払をする日が施行日以後であるものについて適用し、同年中に支払うべき給与等（第十五条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第百九十条の給与等を含む。）でその最後に支払をする日が施行日前であるものについては、なお従前の例による。
In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of the preceding paragraph, a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing a statement to the effect that the person falls under the category of a widow prescribed in Article 2, paragraph (1), item (xxx) of the former Income Tax Act (excluding a widow falling under the provisions of Article 41-17, paragraph (1) of the former Act on Special Measures Concerning Taxation (hereinafter referred to as a "widow under the former Act on Special Measures Concerning Taxation" in the provisions up to paragraph (5)); referred to as a "widow under the old Income Tax Act" in the following paragraph and paragraph (5)) or a widower, or of a widow under the former Act on Special Measures Concerning Taxation, and who no longer falls under the category of a widow under the new Income Tax Act or a single parent, must submit, by the day before the date on which the person last receives payment of salary or other wages in that year from the payer of salary or other wages prescribed in Article 190 of the new Income Tax Act (or by the effective date, if the date on which the person receives that payment is the effective date; the same applies in the following paragraph), a declaration stating to that effect and other matters specified by Ministry of Finance Order, via that payer, to the district director with jurisdiction over the place for tax payment for income tax on those salary or other wages under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment; referred to as the "place for tax payment" in the following paragraph).
前項の規定により新所得税法第百九十条の規定を適用する場合において、旧所得税法第二条第一項第三十号に規定する寡婦（旧租税特別措置法第四十一条の十七第一項の規定に該当する寡婦（以下第五項までにおいて「旧租税特別措置法の寡婦」という。）を除く。次項及び第五項において「旧所得税法の寡婦」という。）若しくは寡夫又は旧租税特別措置法の寡婦に該当する旨の記載がある旧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を提出している者であって、新所得税法の寡婦又はひとり親に該当しないこととなる者は、新所得税法第百九十条に規定する給与等の支払者からその年最後に給与等の支払を受ける日の前日（その支払を受ける日が施行日である場合には、施行日。次項において同じ。）までに、その旨その他財務省令で定める事項を記載した申告書を、当該支払者を経由して、その給与等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があった場合には、その指定をされた納税地。次項において「納税地」という。）の所轄税務署長に提出しなければならない。
In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of paragraph (2), a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing no statement to the effect that the person falls under the category of a widow under the old Income Tax Act, a widower or a widow under the former Act on Special Measures Concerning Taxation, or who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in that paragraph containing a statement to the effect that the person falls under the category of a widow under the old Income Tax Act, and who comes to fall under the category of a single parent, must, if the person seeks to receive a deduction of an amount equivalent to the amount of the deduction for single parents prescribed in Article 81, paragraph (2) of the new Income Tax Act calculated in accordance with the provisions of that Article as a person falling under the category of a single parent, submit, by the day before the date on which the person last receives payment of salary or other wages in that year from the payer of salary or other wages prescribed in Article 190 of the new Income Tax Act, a declaration stating that the person falls under the category of a single parent and other matters specified by Ministry of Finance Order, via that payer, to the district director with jurisdiction over the place for tax payment for the income tax on those salary or other wages. In this case, the person who has submitted that declaration is deemed to have made a statement to the effect that the person falls under the category of a single parent in the salary income earner's return for deduction for Dependents, etc. prescribed in item (ii), (c) of that Article.
第二項の規定により新所得税法第百九十条の規定を適用する場合において、旧所得税法の寡婦若しくは寡夫若しくは旧租税特別措置法の寡婦に該当する旨の記載がない旧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を提出している者又は旧所得税法の寡婦に該当する旨の記載がある同項に規定する給与所得者の扶養控除等申告書を提出している者であって、ひとり親に該当することとなる者は、ひとり親に該当するものとして新所得税法第八十一条の規定に準じて計算した同条第二項に規定するひとり親控除の額に相当する金額の控除を受けようとする場合には、新所得税法第百九十条に規定する給与等の支払者からその年最後に給与等の支払を受ける日の前日までに、ひとり親に該当する旨その他財務省令で定める事項を記載した申告書を、当該支払者を経由して、その給与等に係る所得税の納税地の所轄税務署長に提出しなければならない。この場合において、当該申告書を提出した者は、同条第二号ハに規定する給与所得者の扶養控除等申告書にひとり親に該当する旨の記載があるものとする。
In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of paragraph (2), a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing a statement to the effect that the person falls under the category of a widow under the old Income Tax Act and who has not submitted a declaration under the preceding two paragraphs is deemed to have made a statement to the effect that the person falls under the category of a widow under the new Income Tax Act in the salary income earner's return for deduction for Dependents, etc. prescribed in Article 190, item (ii), (c) of the new Income Tax Act, and a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing a statement to the effect that the person falls under the category of a widower or a widow under the former Act on Special Measures Concerning Taxation and who has not submitted a declaration under paragraph (3) is deemed to have made a statement to the effect that the person falls under the category of a single parent in the salary income earner's return for deduction for Dependents, etc. prescribed in (c) of that item.
第二項の規定により新所得税法第百九十条の規定を適用する場合において、旧所得税法の寡婦に該当する旨の記載がある旧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を提出している者であって前二項の規定による申告書の提出をしていない者は新所得税法第百九十条第二号ハに規定する給与所得者の扶養控除等申告書に新所得税法の寡婦に該当する旨の記載があるものと、寡夫又は旧租税特別措置法の寡婦に該当する旨の記載がある旧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を提出している者であって第三項の規定による申告書の提出をしていない者は同号ハに規定する給与所得者の扶養控除等申告書にひとり親に該当する旨の記載があるものとする。
A declaration under paragraph (3) or (4) is deemed to be a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act, and the provisions of the Income Tax Act (excluding Part IV, Chapter II, Section 1) and other laws and regulations concerning income tax apply.
The provisions of Articles 194 and 195 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the new Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the new Income Tax Act that are submitted with respect to salary or other wages to be received on or after January 1, 2021, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act (including a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the former Act on Special Measures Concerning Taxation) and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the former Income Tax Act that were submitted with respect to salary or other wages to be received before that date.
新所得税法第百九十四条及び第百九十五条（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三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及び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について適用し、同日前に支払を受けるべき給与等について提出した旧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（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧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を含む。）及び旧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については、なお従前の例による。
The provisions of Articles 194 and 195 of the new Income Tax Act (limited to the parts concerning claimable dependents) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the new Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the new Income Tax Act that are submitted with respect to salary or other wages to be received on or after January 1, 2023, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the former Income Tax Act that were submitted with respect to salary or other wages to be received before that date.
新所得税法第百九十四条及び第百九十五条（控除対象扶養親族に係る部分に限る。）の規定は、令和五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及び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について適用し、同日前に支払を受けるべき給与等について提出した旧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及び旧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については、なお従前の例による。