Supplementary Provisions, Article 14, paragraph (1)
第一項
With regard to the application of the provisions of Article 83-2 of the new Income Tax Act to income tax for tax year 1987, the term "165,000 yen" in paragraph (1) of that Article is deemed to be replaced with "112,500 yen", the term "16.5/33" in that paragraph with "11.25/33", and the term "16.5/33" in paragraph (2) of that Article with "11.25/33".
昭和六十二年分の所得税に係る新所得税法第八十三条の二の規定の適用については、同条第一項中「十六万五千円」とあるのは「十一万二千五百円」と、「三十三分の十六・五」とあるのは「三十三分の十一・二五」と、同条第二項中「三十三分の十六・五」とあるのは「三十三分の十一・二五」とする。