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Supplementary Provisions, Article 14Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators

第十四条(小規模事業者に係る限界控除に関する経過措置)

The provisions of Article 40 of the New Act apply to taxable periods beginning on or after the Effective Date, and the provisions then in force continue to govern taxable periods that began before the Effective Date.

新法第四十条の規定は、施行日以後に開始する課税期間について適用し、施行日前に開始した課税期間については、なお従前の例による。

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