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Supplementary Provisions, Article 37Transitional Measures Concerning Matters to Be Stated in a Salary Income Earner's Return for Deduction for Dependents, etc.

第三十七条(給与所得者の扶養控除等申告書の記載事項に関する経過措置)

The provisions of Article 73, paragraph (3) of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Deduction for Dependents, etc.) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the New Act (Salary Income Earner's Return for Deduction for Dependents, etc.) that is submitted on or after the Effective Date.

新規則第七十三条第三項(給与所得者の扶養控除等申告書の記載事項)の規定は、施行日以後に提出する(給与所得者の扶養控除等申告書)に規定する給与所得者の扶養控除等申告書について適用する。

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