Supplementary Provisions, Article 9, paragraph (3)
第三項
For the purpose of applying the provisions of Article 190 of the new Income Tax Act during the period from December 1, 2025 to December 31, 2025, the phrase "that specified relative is a person about whom the entry referred to in Article 194, paragraph (5) or" in item (ii), (e) of that Article is deemed to be replaced with "that specified relative is a person about whom the entry referred to in", and the phrase "those provisions" is deemed to be replaced with "that paragraph".
令和七年十二月一日から同年十二月三十一日までの間における新所得税法第百九十条の規定の適用については、同条第二号ホ中「当該特定親族が第百九十四条第五項又は」とあるのは「当該特定親族が」と、「これらの規定」とあるのは「同項」とする。