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Supplementary Provisions, Article 4Transitional Provisions Concerning Determination of the Amount of Deduction for Dependents
第四条（扶養控除額の決定に関する経過規定）
With respect to the application of Article 214, paragraph (2), item (ii) (Determination of Residents for Whom the First Deduction for a Dependent Is 80,000 Yen) of the New Order to income tax for 1966, the phrase "among Residents" in that item is deemed to be replaced with "among Residents (where any of their dependents is a person aged 13 or older, limited to Residents who have that person as their dependent)".
昭和四十一年分の所得税に係る新令第二百十四条第二項第二号（一人目の扶養控除額が八万円となる居住者の決定）の規定の適用については、同号中「居住者のうち」とあるのは、「居住者（その扶養親族のうちに年齢十三歳以上の者がある場合には、その者を自己の扶養親族とする居住者に限る。）のうち」とする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 73 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)