The provisions of Article 2, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xxxiv)-2), Part IV, Chapter II, Section 1, Article 190 and Appended Tables 2 through 4 of the new Income Tax Act (limited to the parts concerning a relative residing outside Japan prescribed in Article 185, paragraph (1), item (i) of the Income Tax Act), Article 203-3 of the new Income Tax Act (limited to the part concerning a relative residing outside Japan prescribed in item (i), (e) of that Article), and Article 84 of the Income Tax Act apply to income tax for tax year 2023 and subsequent tax years or to salary or other wages prescribed in Article 183, paragraph (1) of that Act (hereinafter referred to as "salary or other wages" in the provisions up to Article 13 of the Supplementary Provisions) or public pensions or retirement packages prescribed in Article 203-2 of that Act (hereinafter referred to as "public pensions or retirement packages" in this Article and Article 9 of the Supplementary Provisions) to be received on or after January 1 of that year, and the provisions then in force continue to govern income tax for tax year 2022 and earlier tax years or salary or other wages or public pensions or retirement packages to be received before that date.