Supplementary Provisions, Article 39Transitional Measures Concerning Matters to Be Stated in a Salary Income Earner's Return for Special Spousal Deduction
第三十九条（給与所得者の配偶者特別控除申告書の記載事項に関する経過措置）
The provisions of Article 74-2, paragraph (2) of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Special Spousal Deduction) apply to a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) of the New Act (Salary Income Earner's Return for Special Spousal Deduction) that is submitted on or after the Effective Date.
新規則第七十四条の二第二項（給与所得者の配偶者特別控除申告書の記載事項）の規定は、施行日以後に提出する新法第百九十五条の二第二項（給与所得者の配偶者特別控除申告書）に規定する給与所得者の配偶者特別控除申告書について適用する。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
Short name set inSupplementary Provisions, Article 6, paragraph (2)