Supplementary Provisions, Article 13Transitional Measures Regarding Notification of Business Commencement, etc.
第十三条（開業等の届出に関する経過措置）
The provisions of Article 98 of the New Regulation apply to the facts prescribed in Article 229 of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that arise on or after January 1, 2026, and the provisions then in force continue to govern the facts prescribed in Article 229 of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that arose before that day.
新規則第九十八条の規定は、令和八年一月一日以後に生ずる所得税法等の一部を改正する法律（令和五年法律第三号。以下「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第二百二十九条に規定する事実について適用し、同日前に生じた改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二百二十九条に規定する事実については、なお従前の例による。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2023, short name for the 2023 Act partially amending the Income Tax Act and other Acts (Act No. 3 of 2023).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2023, the Income Tax Act as amended by Article 1 of the 2023 Act partially amending the Income Tax Act and other Acts (Act No. 3 of 2023).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2023, the Income Tax Act as it stood before Article 1 of the 2023 Act partially amending the Income Tax Act and other Acts (Act No. 3 of 2023) amended it.
Short name set inSupplementary Provisions, Article 13, paragraph (1)