Supplementary Provisions, Article 9Transitional Measures Concerning Withholding on Salary Income
第九条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1, Article 190, and Appended Tables II through IV of the New Income Tax Act apply to salary or other wages as prescribed in Article 183, paragraph (1) of the New Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2018, and the provisions then in force continue to govern salary or other wages as prescribed in Article 183, paragraph (1) of the Former Income Tax Act that were to be paid before that date.
新所得税法第四編第二章第一節、第百九十条及び別表第二から別表第四までの規定は、平成三十年一月一日以後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（次項において「給与等」という。）について適用し、同日前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については、なお従前の例による。
The provisions of Article 194, paragraphs (1) and (5), Article 195, paragraphs (1) and (3), Article 195-2, and Article 198, paragraph (6) of the New Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (7) of the New Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (5) of the New Income Tax Act, a salary income earner's return for spousal deduction, etc. as prescribed in Article 195-2, paragraph (3) of the New Income Tax Act, and a return for deduction for Dependents, etc. as prescribed in Article 198, paragraph (6) of the New Income Tax Act that are submitted with regard to salary or other wages to be received on or after January 1, 2018.
新所得税法第百九十四条第一項及び第五項、第百九十五条第一項及び第三項、第百九十五条の二並びに第百九十八条第六項の規定は、平成三十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、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控除等申告書及び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。