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Supplementary Provisions, Article 25Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation

第二十五条(租税特別措置法の一部を改正する法律の一部改正に伴う経過措置)

The provisions of as amended by the provisions of apply to income tax for 2000 and subsequent years, and with regard to income tax for 1999 and earlier years, the provisions then in force continue to govern.

の規定による改正後のの規定は、平成十二年分以後の所得税について適用し、平成十一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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