Supplementary Provisions, Article 7, paragraph (1)
第一項
The provisions of Article 198, paragraph (5) of the new Income Tax Act apply to salary income earners' returns for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act that are submitted on or after October 1, 2022, and the provisions then in force continue to govern such salary income earners' returns for insurance premium deduction that were submitted before that date.
新所得税法第百九十八条第五項の規定は、令和四年十月一日以後に提出する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し、同日前に提出した当該給与所得者の保険料控除申告書については、なお従前の例による。