Supplementary Provisions, Article 10Transitional Measures Concerning Business Commencement Reports and Related Matters
第十条（開業等の届出等に関する経過措置）
The provisions of Article 229 or Article 230 of the new Income Tax Act apply, respectively, to a fact as prescribed in Article 229 of the new Income Tax Act or a fact as prescribed in Article 230 of the new Income Tax Act that arises on or after January 1, 2026, and the provisions then in force continue to govern a fact as prescribed in Article 229 of the former Income Tax Act and a fact as prescribed in Article 230 of the former Income Tax Act that arose before that date.
新所得税法第二百二十九条又は第二百三十条の規定は、それぞれ令和八年一月一日以後に生ずる新所得税法第二百二十九条に規定する事実又は新所得税法第二百三十条に規定する事実について適用し、同日前に生じた旧所得税法第二百二十九条に規定する事実及び旧所得税法第二百三十条に規定する事実については、なお従前の例による。