Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Blue Returns, etc.
第七条（青色申告特別控除等に関する経過措置）
The provisions of Article 25-2 of the New Act apply to income tax for 1993 and subsequent years. In this case, with regard to income tax for each year from 1993 to 2004, the phrase "limited to the case" in paragraph (3) of that Article is deemed to be replaced with "limited to the case, or the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries", and the phrase "550,000 yen" in item (i) of that paragraph with "550,000 yen (or 450,000 yen in the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries)".
新法第二十五条の二の規定は、平成五年分以後の所得税について適用する。この場合において、平成五年分から平成十六年分までの各年分の所得税については、同条第三項中「場合に限る」とあるのは「場合又は当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合に限る」と、同項第一号中「五十五万円」とあるのは「五十五万円（当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合には、四十五万円）」とする。
With regard to the amount of the blue return deduction prescribed in Article 25-3, paragraph (1) of the Former Act for income tax for 1992 and earlier years, the provisions then in force continue to govern.
平成四年分以前の所得税に係る旧法第二十五条の三第一項に規定する青色申告控除額については、なお従前の例による。