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Supplementary Provisions, Article 80Transitional Measures Concerning the Income Amount Adjustment Deduction in Year-End Adjustment

第八十条(年末調整に係る所得金額調整控除に関する経過措置)

The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to salary or other wages prescribed in paragraph (1) of that Article that are to be paid on or after January 1, 2020.

新租税特別措置法第四十一条の三の四の規定は、令和二年一月一日以後に支払うべき同条第一項に規定する給与等について適用する。

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