Supplementary Provisions, Article 16Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators, etc.
第十六条（小規模事業者等に係る限界控除に関する経過措置）
With respect to the application of Article 40 to the taxable period that includes the application date of an individual business operator (excluding an individual business operator to whom Article 40, paragraph (3) applies), the phrase "60 million yen" in paragraph (1) of that Article is deemed to be replaced with "45 million yen", and the phrase "30 million yen" with "22.5 million yen".
The provisions of Article 40, paragraph (3) apply mutatis mutandis to a corporation whose taxable period began before the application date and ends on or after the application date. In this case, the phrase "the number of months in that taxable period" in that paragraph is deemed to be replaced with "the number of months in the period from April 1, 1989 to the last day of that taxable period".
第四十条第三項の規定は、課税期間が適用日前に開始し、適用日以後に終了する法人について準用する。この場合において、同項中「当該課税期間の月数」とあるのは、「平成元年四月一日から当該課税期間の末日までの期間の月数」と読み替えるものとする。