Supplementary Provisions, Article 29Adjustment Between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate
第二十九条(個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整)
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of Article 16, Article 17, Articles 21 through 23, Article 25 or paragraph (1) of the preceding Article of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 16, Article 17, Articles 21 through 23, Article 25 and Article 28, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), and".
附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条又は前条第一項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する法律(平成十七年法律第二十一号)附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条及び第二十八条第一項の規定並びに」とする。