Supplementary Provisions, Article 10, paragraph (1)
第一項
The provisions of Article 57-2 of the new Income Tax Act apply to income tax for tax year 1988 and subsequent tax years.
新所得税法第五十七条の二の規定は、昭和六十三年分以後の所得税について適用する。
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Supplementary Provisions, Article 10, paragraph (1)
第一項
The provisions of Article 57-2 of the new Income Tax Act apply to income tax for tax year 1988 and subsequent tax years.
新所得税法第五十七条の二の規定は、昭和六十三年分以後の所得税について適用する。