Supplementary Provisions, Article 3Transitional Measures Concerning the Definition of Claimable Dependent and Deduction for Dependents
第三条（控除対象扶養親族の定義及び扶養控除に関する経過措置）
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.
新所得税法第二条第一項（第三十四号の二に係る部分に限る。）並びに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（所得税法第百八十五条第一項第一号に規定する国外居住親族に係る部分に限る。）並びに第二百三条の三（同条第一号ホに規定する国外居住親族に係る部分に限る。）並びに所得税法第八十四条の規定は、令和五年分以後の所得税又は同年一月一日以後に支払を受けるべき同法第百八十三条第一項に規定する給与等（以下附則第十三条までにおいて「給与等」という。）若しくは同法第二百三条の二に規定する公的年金等（以下この条及び附則第九条において「公的年金等」という。）について適用し、令和四年分以前の所得税又は同日前に支払を受けるべき給与等若しくは公的年金等については、なお従前の例による。
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 183, paragraph (1)· applies only in this chapter
relative residing outside Japanmachine translation
「国外居住親族」
A person whom a resident has stated, in a salary income earner's return for deduction for Dependents, etc. (給与所得者の扶養控除等申告書) under Article 194, to be a relative who is a Nonresident (非居住者) — a spouse for withholding deduction (源泉控除対象配偶者), a relative for withholding deduction (源泉控除対象親族), or a spouse in the same household or dependent with a disability — including one for whom the resident has instead stated that nothing has changed.
Short name set inArticle 185, paragraph (1), item (i)· applies only in this provision and in Article 187; and Article 190, paragraph (1), item (ii), (c)
public pension or retirement package
「公的年金等」
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
Short name set inArticle 203-2, paragraph (1)· applies only in this chapter
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 8 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 2 to 12
public pension or retirement package
「公的年金等」
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 9
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 to 13