Supplementary Provisions, Article 82, paragraph (1)
第一項
By the end of fiscal 2025, the government is to conduct a review, together with the review referred to in the preceding Article, of securing, through measures in revenue and expenditure, the financial resources required to implement the special provisions on the basic deduction for income tax, and is to take the necessary measures based on the results of that review.
政府は、令和七年度末までに、歳入及び歳出における措置を通じた所得税の基礎控除の特例の実施に要する財源の確保について、前条の検討と併せて検討を加え、その結果に基づき、必要な措置を講ずるものとする。