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Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Working Students
第三条（勤労学生の範囲に関する経過措置）
The provisions of Article 11-3, paragraph (2) of the New Order apply to income tax for tax year 2026 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2025 and earlier years.
新令第十一条の三第二項の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.