Supplementary Provisions, Article 9, paragraph (1)
第一項
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。