Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on January 1, 1995.
この法律は、平成七年一月一日から施行する。
Supplementary Provisions, Article 27Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二十七条（租税特別措置法の一部改正に伴う経過措置）
The provisions then in force continue to govern the amount of the deduction for dependents prescribed in Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents Pertaining to Specified Dependents) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article, with regard to income tax for 1994 and prior years.
平成六年分以前の所得税に係る前条の規定による改正前の租税特別措置法第四十一条の十六第一項（特定扶養親族に係る扶養控除の特例）に規定する扶養控除の額については、なお従前の例による。