Supplementary Provisions, Article 15Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十五条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 (referred to as "the New Act on Special Measures Concerning Taxation" in the Supplementary Provisions up to Article 56) apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and prior years.
第五条の規定による改正後の租税特別措置法（以下附則第五十六条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十七年分以後の所得税について適用し、平成十六年分以前の所得税については、なお従前の例による。