Supplementary Provisions, Article 8Transitional Measures Concerning Matters to Be Stated, etc. in a Salary Income Earner's Return for Deduction for Dependents, etc.

①The provisions of Article 73, paragraphs (1) through (3) (Matters to Be Entered in a Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraphs (1) and (2) (Matters to Be Entered in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Special Spousal Deduction) and Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation) apply to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) (Salary Income Earner's Return for Special Spousal Deduction) of the New Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that are submitted on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Former Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Former Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) (Salary Income Earner's Return for Special Spousal Deduction) of the Former Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that were submitted before that date.

②The provisions of Article 76-2, paragraphs (4) and (5) (Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation, and including where these provisions apply mutatis mutandis pursuant to Article 77, paragraph (2) (Matters to Be Entered in a Return on Receipt of Retirement Income, etc.) or Article 77-4, paragraph (3) (Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation) apply to the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Order (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-12 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Order) that is submitted on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order") (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-11 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Order) that was submitted before that date.