1 article
Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Deduction for Dependents for Elderly Parents, etc. Living Together
第七十一条（同居の老親等に係る扶養控除の特例に関する経過措置）
The provisions of Article 41-16 of the New Act on Special Measures Concerning Taxation apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.
新租税特別措置法第四十一条の十六の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。
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