Supplementary Provisions, Article 8, paragraph (8)
第八項
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。