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Supplementary Provisions, Article 6Transitional Measures Concerning the Spousal Deduction, the Special Spousal Deduction, and Related Deductions
第六条（配偶者控除、配偶者特別控除等に関する経過措置）
The provisions of Articles 83, 83-2, and 85 of the New Income Tax Act apply to income tax for tax year 2018 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2017 and earlier tax years.
新所得税法第八十三条、第八十三条の二及び第八十五条の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。