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Supplementary Provisions, Article 12, paragraph (1)

第一項

The provisions of Articles 165-2 through 165-6 of the new Income Tax Act apply to income tax for 2017 and subsequent years.

新所得税法第百六十五条の二から第百六十五条の六までの規定は、平成二十九年分以後の所得税について適用する。

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