1 article
Supplementary Provisions, Article 2Principle for Transitional Measures Concerning Special Provisions on Income Tax
第二条（所得税の特例に関する経過措置の原則）
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to income tax for 1978 and subsequent years, and with regard to income tax for 1977 and earlier years, the provisions then in force continue to govern.
第一条の規定による改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十三年分以後の所得税について適用し、昭和五十二年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.