Supplementary Provisions, Article 8Transitional Measures Concerning Year-End Adjustments and Related Matters
第八条（年末調整等に関する経過措置）
The provisions of Article 190 of the new Income Tax Act apply to salaries or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act which are payable during 2005 and for which the date of the last payment falls on or after the effective date, and the provisions then in force continue to govern salaries or other wages prescribed in Article 183, paragraph (1) of the former Income Tax Act which are payable during that year and for which the date of the last payment falls before the effective date.
新所得税法第百九十条の規定は、平成十七年中に支払うべき新所得税法第百八十三条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものについて適用し、同年中に支払うべき旧所得税法第百八十三条第一項に規定する給与等でその最後に支払をする日が施行日前であるものについては、なお従前の例による。
The provisions of Article 196, paragraph (2) of the new Income Tax Act apply to salary income earners' returns for insurance premium deduction prescribed in paragraph (3) of that Article which are submitted on or after the effective date.
新所得税法第百九十六条第二項の規定は、施行日以後に提出する同条第三項に規定する給与所得者の保険料控除申告書について適用する。