第二項
Supplementary Provisions, Article 12, paragraph (2)
新所得税法第百九十四条、第百九十五条及び第百九十五条の二の規定は、平成二十八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新所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書、新所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書及び新所得税法第百九十五条の二第三項に規定する給与所得者の配偶者特別控除申告書について適用する。
The provisions of Articles 194, 195 and 195-2 of the new Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the new Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the new Income Tax Act and a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) of the new Income Tax Act that are submitted with regard to salaries or other wages that are to be paid on or after January 1, 2016.