1 article
Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted
第二条（試験研究を行った場合の所得税額の特別控除の特例に関する経過措置）
The provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 2010 and subsequent years.
改正後の租税特別措置法（以下「新法」という。）第十条の二の規定は、平成二十二年分以後の所得税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.