Supplementary Provisions, Article 62Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六十二条（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）
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply, unless otherwise provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, to income tax for 1989 and subsequent years, and with regard to income tax for 1988 and earlier years, the provisions then in force continue to govern.
第十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、昭和六十四年分以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。