Supplementary Provisions, Article 18Transitional Measures Concerning Salary Income Earners' Returns for Special Spousal Deduction and Similar Returns
第十八条（給与所得者の配偶者特別控除申告書等に関する経過措置）
The provisions of Article 195-2, paragraph (1) of the New Income Tax Act (limited to the part concerning item (iii)) apply to a salary income earner's return for special spousal deduction as prescribed in paragraph (3) of that Article that is submitted on or after the effective date.
新所得税法第百九十五条の二第一項（第三号に係る部分に限る。）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配偶者特別控除申告書について適用する。
The provisions of Article 198, paragraph (6) of the New Income Tax Act apply to a return for deduction for dependents, etc. as prescribed in Article 198, paragraph (6) of the New Income Tax Act that relates to a salary or other wage as prescribed in Article 183, paragraph (1) of the New Income Tax Act to be received on or after January 1, 2017.
新所得税法第百九十八条第六項の規定は、平成二十九年一月一日以後に支払を受けるべき新所得税法第百八十三条第一項に規定する給与等に係る新所得税法第百九十八条第六項に規定する扶養控除等申告書について適用する。
The provisions of Article 203-5, paragraph (9) of the New Income Tax Act apply to a return referred to in Article 203-5, paragraph (1) of the New Income Tax Act that relates to a public pension or retirement package as prescribed in Article 203-2 of the New Income Tax Act to be received on or after January 1, 2017.
新所得税法第二百三条の五第九項の規定は、平成二十九年一月一日以後に支払を受けるべき新所得税法第二百三条の二に規定する公的年金等に係る新所得税法第二百三条の五第一項の申告書について適用する。