Supplementary Provisions, Article 9, paragraph (5)
第五項
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。