Supplementary Provisions, Article 9, paragraph (7)
第七項
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。