1 article
Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
第三十二条（肉用牛の売却による農業所得の課税の特例に関する経過措置）
The provisions of Article 25 of the New Act on Special Measures Concerning Taxation apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.
新租税特別措置法第二十五条の規定は、平成二十四年分以後の所得税について適用し、平成二十三年分以前の所得税については、なお従前の例による。
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.