第六項
Supplementary Provisions, Article 9, paragraph (6)
新所得税法第百九十八条第四項の規定は、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項に規定する扶養控除等申告書について適用し、同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前であるものについて提出した旧所得税法第百九十八条第四項に規定する扶養控除等申告書については、なお従前の例による。
The provisions of Article 198, paragraph (4) of the new Income Tax Act apply to a return for deduction for Dependents, etc. as prescribed in that paragraph 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, and the provisions then in force continue to govern a return for deduction for Dependents, etc. as prescribed in Article 198, paragraph (4) of the former Income Tax Act that was submitted with regard to a salary or other wage that is to be received during 2025 and for which the last payment is received before December 1 of that year.