1 article
Supplementary Provisions, Article 7Transitional Measures Concerning the Reserve for Programs, etc. of Individuals and the Special Deduction for Income from Overseas Transactions Involving Technology, etc.
第七条（個人のプログラム等準備金及び技術等海外取引に係る所得の特別控除に関する経過措置）
The provisions of Articles 20-2 and 21 of the New Act on Special Measures Concerning Taxation apply to income tax for 2001 and subsequent years, and the provisions then in force continue to govern income tax for 2000 and prior years.
新租税特別措置法第二十条の二及び第二十一条の規定は、平成十三年分以後の所得税について適用し、平成十二年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.