Supplementary Provisions, Article 6Transitional Measures Concerning Salary Income Earners' Returns for Deduction for Dependents, Etc. and Related Matters
第六条（給与所得者の扶養控除等申告書等に関する経過措置）
The provisions of Articles 194 and 195 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 (8) of the new Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (6) of the new Income Tax Act that are submitted with regard to a salary or other wage to be received on or after January 1, 2025 (meaning a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (7) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (5) of the former Income Tax Act that were submitted with regard to a salary or other wage to be received before that date.
新所得税法第百九十四条及び第百九十五条の規定は、令和七年一月一日以後に支払を受けるべき給与等（所得税法第百八十三条第一項に規定する給与等をいう。以下この条において同じ。）について提出する新所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書及び新所得税法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した第一条の規定による改正前の所得税法（以下「旧所得税法」という。）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及び旧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については、なお従前の例による。