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Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted
第三十四条（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 New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
新租税特別措置法第十条の二の規定は、平成二十六年分以後の所得税について適用し、平成二十五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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