1 article
Supplementary Provisions, Article 6Transitional Measures for Exclusion of Expenses Related to Household Affairs from Necessary Expenses, etc.
第六条（家事関連費等の必要経費不算入等に関する経過措置）
The provisions of Article 45, paragraphs (2) and (3) of the New Income Tax Act apply to the amount of money and the value of things other than money, rights or other economic benefits prescribed in paragraph (2) of that Article that an individual provides on or after the effective date.
新所得税法第四十五条第二項及び第三項の規定は、個人が施行日以後に供与をする同条第二項に規定する金銭の額及び金銭以外の物又は権利その他経済的な利益の価額について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.