1 article
Supplementary Provisions, Article 51Transitional Measures Concerning Salary Income and Retirement Income
第五十一条（給与所得及び退職所得に関する経過措置）
The provisions of Articles 28 and 30 of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Income Tax Act" through Article 56 of the Supplementary Provisions) apply to income tax for 2013 and subsequent years, and the provisions then in force continue to govern income tax for 2012 and prior years.