Supplementary Provisions, Article 39Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第三十九条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）
Unless otherwise specially provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 9 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior years.
第九条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、昭和六十二年分以後の所得税について適用し、昭和六十一年分以前の所得税については、なお従前の例による。