Supplementary Provisions, Article 5, paragraph (1)
第一項
The provisions of Article 89, paragraph (1) of the New Income Tax Act apply to income tax for 2015 and subsequent years, and the provisions then in force continue to govern income tax for 2014 and prior years.
新所得税法第八十九条第一項の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。