Supplementary Provisions, Article 6, paragraph (3)
第三項
The provisions of Article 85 of the new Income Tax Act apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.
新所得税法第八十五条の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。