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Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第二十三条（所得税法の一部改正に伴う経過措置）
The provisions of the Income Tax Act as amended by the provisions of the preceding Article apply to income tax for 2002 and subsequent years, and the provisions then in force continue to govern income tax for 2001 and prior years.
前条の規定による改正後の所得税法の規定は、平成十四年分以後の所得税について適用し、平成十三年分以前の所得税については、なお従前の例による。