Supplementary Provisions, Article 8Transitional Measures Concerning Withholding from Salary Income

①The 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.

②The 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.

③In 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).

④In 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 competent district director for 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.

⑤In 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.

⑥A 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.

⑦The 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.

⑧The 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.