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Supplementary Provisions, Article 2, paragraph (1)

第一項

Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 9 and in Article 49 of the Supplementary Provisions) apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and prior years.

この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法(以下附則第九条まで及び第四十九条において「新所得税法」という。)の規定は、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。

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