Supplementary Provisions, Article 2Principles of Transitional Measures
第二条(経過措置の原則)
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1999 and thereafter, and the provisions then in force continue to govern income tax for tax year 1998 and earlier.
別段の定めがあるものを除き、改正後の所得税法施行令(以下「新令」という。)の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 118 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)