1 article
Supplementary Provisions, Article 9Transitional Measures Concerning the Reserve for Programs, etc. and the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
第九条（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 2002 and subsequent years, and with regard to income tax for 2001 and earlier years, the provisions then in force continue to govern.
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、平成十四年分以後の所得税について適用し、平成十三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.