Supplementary Provisions, Article 9Transitional Measures Concerning Withholding on Salary Income
第九条（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, Article 190 (limited to the part concerning item (ii), (c)), and Appended Tables II through IV of the New Income Tax Act apply to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article and Article 37-2, paragraph (1) of the Supplementary Provisions) that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a salary or other wage that is to be paid before that date.
新所得税法第四編第二章第一節、第百九十条（第二号ハに係る部分に限る。）及び別表第二から別表第四までの規定は、令和八年一月一日以後に支払うべき所得税法第百八十三条第一項に規定する給与等（以下この条及び附則第三十七条の二第一項において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
The provisions of Article 190 (limited to the part concerning item (ii), (e)) and Appended Table V of the New Income Tax Act apply to a salary or other wage that is to be paid during 2025 and for which the last payment is made on or after December 1 of that year, and the provisions then in force continue to govern a salary or other wage that is to be paid during 2025 and for which the last payment is made before December 1 of that year.
新所得税法第百九十条（第二号ホに係る部分に限る。）及び別表第五の規定は、令和七年中に支払うべき給与等でその最後に支払をする日が同年十二月一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でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。
For the purpose of applying the provisions of Article 190 of the New Income Tax Act during the period from December 1, 2025 to December 31, 2025, the phrase "that specified relative is a person about whom the entry referred to in Article 194, paragraph (5) or" in item (ii), (e) of that Article is deemed to be replaced with "that specified relative is a person about whom the entry referred to in", and the phrase "those provisions" is deemed to be replaced with "that paragraph".
令和七年十二月一日から同年十二月三十一日までの間における新所得税法第百九十条の規定の適用については、同条第二号ホ中「当該特定親族が第百九十四条第五項又は」とあるのは「当該特定親族が」と、「これらの規定」とあるのは「同項」とする。
The provisions of Article 194, paragraphs (1) and (5) and Article 195, paragraphs (1), (4), and (5) of the New Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (8) of the Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (6) of that Act that are submitted with regard to a salary or other wage to be received on or after January 1, 2026, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (8) of that Act and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (6) of that Act that were submitted with regard to a salary or other wage to be received before that date.
新所得税法第百九十四条第一項及び第五項並びに第百九十五条第一項、第四項及び第五項の規定は、令和八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所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書及び同法第百九十五条第六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同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書及び同法第百九十五条第六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 Article 195-3 of the New Income Tax Act apply to a salary income earner's return for special deduction for specified relatives as prescribed in paragraph (3) of that Article that is submitted with regard to a salary or other wage that is to be received during 2025 and for which the last payment is received on or after December 1 of that year.
新所得税法第百九十五条の三の規定は、令和七年中に支払を受けるべき給与等でその最後に支払を受ける日が同年十二月一日以後であるものについて提出する同条第三項に規定する給与所得者の特定親族特別控除申告書について適用する。
The provisions of Article 198, paragraph (4) of the New Income Tax Act apply to a return for deduction for Dependents, etc. as prescribed in that paragraph that is submitted with regard to a salary or other wage that is to be received during 2025 and for which the last payment is received on or after December 1 of that year, and the provisions then in force continue to govern a return for deduction for Dependents, etc. as prescribed in Article 198, paragraph (4) of the Former Income Tax Act that was submitted with regard to a salary or other wage that is to be received during 2025 and for which the last payment is received before December 1 of that year.
新所得税法第百九十八条第四項の規定は、令和七年中に支払を受けるべき給与等でその最後に支払を受ける日が同年十二月一日以後であるものについて提出する同項に規定する扶養控除等申告書について適用し、同年中に支払を受けるべき給与等でその最後に支払を受ける日が同年十二月一日前であるものについて提出した旧所得税法第百九十八条第四項に規定する扶養控除等申告書については、なお従前の例による。
For the purpose of applying the provisions of Article 198 of the New Income Tax Act during the period from December 1, 2025 to December 31, 2025, the term "relatives for withholding deduction" in paragraph (4) of that Article is deemed to be replaced with "claimable dependents".
令和七年十二月一日から同年十二月三十一日までの間における新所得税法第百九十八条の規定の適用については、同条第四項中「源泉控除対象親族」とあるのは、「控除対象扶養親族」とする。
claimable dependentmachine translation
「控除対象扶養親族」
A dependent aged 16 or over; a dependent living outside Japan counts only if aged 16 to 29 or 70 or over, or aged 30 to 69 and studying abroad, disabled, or receiving at least 380,000 yen that year from the resident for living or education costs.
Defined inArticle 2, paragraph (1), item (xxxiv-2)· applies throughout the law
relative for withholding deductionmachine translation
「源泉控除対象親族」
A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.
Defined inArticle 2, paragraph (1), item (xxxiv-5)· applies throughout the law
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 183, paragraph (1)· applies only in this chapter
return for deduction for Dependents, etc.machine translation
「扶養控除等申告書」
Any of the returns an employee gives the payer of their salary so the tax withheld takes account of their dependents: the return for deduction for dependents, the same return for a secondary salary, the return for spousal deduction, or the return for special deduction for specified relatives.
Short name set inArticle 198, paragraph (4)· applies only in this paragraph
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 13 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 13 of 2025 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article