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Supplementary Provisions, Article 6Transitional Measures Concerning Unavoidable Grounds Similar to Expropriation
第六条（収用に類するやむを得ない事由に関する経過措置）
The provisions of Article 93 of the New Order apply to unavoidable circumstances prescribed in Article 44 of the Income Tax Act that arise on or after the Effective Date, and the provisions then in force continue to govern unavoidable circumstances prescribed in that Article that arose before the Effective Date.
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the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 93 of 2026, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)