Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Deduction for Dependents, etc. for Special Persons with Disabilities Living Together
第九十九条（同居の特別障害者に係る扶養控除等の特例に関する経過措置）
The provisions then in force continue to govern salary, etc. prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid on or before December 31, 2006, in the case where Appended Tables 1 through 3 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. before its repeal by the provisions of Article 14, as read with the replacement of terms pursuant to the provisions of Article 41-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation, are applied to that salary, etc.
平成十八年十二月三十一日以前に支払うべき所得税法第百八十三条第一項に規定する給与等について旧租税特別措置法第四十一条の十六第四項の規定により読み替えられた第十四条の規定による廃止前の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別表第一から別表第三までを適用する場合における当該給与等については、なお従前の例による。