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Supplementary Provisions, Article 6Transitional Measures Concerning Income Arising from Business Conducted in Japan

第六条(国内において行う事業から生ずる所得に関する経過措置)

Article 279, paragraph (5) (Income Arising from Business Conducted in Japan) of the New Order applies to the income tax for 1998 and thereafter, and for the income tax for 1997 and earlier, the provisions then in force continue to govern.

(国内において行う事業から生ずる所得)の規定は、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。

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