Supplementary Provisions, Article 9, paragraph (4)
第四項
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。