Supplementary Provisions, Article 76Principles of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第七十六条（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, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" through Article 155 of the Supplementary Provisions) apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 and prior years.
第十三条の規定による改正後の租税特別措置法（以下附則第百五十五条までにおいて「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、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。