Supplementary Provisions, Article 3, paragraph (1)
第一項
The provisions of Article 83-2, paragraph (1) of the new Income Tax Act apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and earlier years.
新所得税法第八十三条の二第一項の規定は、平成十六年分以後の所得税について適用し、平成十五年分以前の所得税については、なお従前の例による。