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Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Deductions for Dependents, etc. Pertaining to Persons with Special Disabilities Who Live Together

第二十二条(同居の特別障害者に係る扶養控除等の特例に関する経過措置)

The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 and earlier years, the provisions then in force continue to govern.

の規定は、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。

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