1 article
Supplementary Provisions, Article 9Transitional Measures for Deduction for Life Insurance Premiums
第九条(生命保険料控除に関する経過措置)
The provisions of Article 76 of the New Income Tax Act apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
新所得税法第七十六条の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。
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.