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Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Necessary Expenses If There Are Relatives Working Exclusively in the Business, etc.
第六条（事業に専従する親族がある場合の必要経費の特例等に関する経過措置）
The provisions of Article 57, paragraph (2) of the New Income Tax Act apply to documents referred to in that paragraph that are submitted on or after January 1, 2017, and the provisions then in force continue to govern documents referred to in Article 57, paragraph (2) of the Former Income Tax Act that were submitted before that date.
新所得税法第五十七条第二項の規定は、平成二十九年一月一日以後に提出する同項の書類について適用し、同日前に提出した旧所得税法第五十七条第二項の書類については、なお従前の例による。