Supplementary Provisions, Article 43Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第四十三条（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 Article 19 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for the year that includes the Effective Date and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the Effective Date.
別段の定めがあるものを除き、第十九条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、施行日の属する年分以後の所得税について適用し、施行日の属する年分前の所得税については、なお従前の例による。