Supplementary Provisions, Article 101Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate
第百一条（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 Articles 79 through 82, Articles 89 through 91 or Article 93 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 Articles 79 through 82, Articles 89 through 91 and Article 93 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), and".
附則第七十九条から第八十二条まで、第八十九条から第九十一条まで又は第九十三条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等の法律（平成十八年法律第十号）附則第七十九条から第八十二条まで、第八十九条から第九十一条まで及び第九十三条の規定並びに」とする。