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Supplementary Provisions, Article 42Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第四十二条（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）
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2014 and subsequent years, and with regard to income tax for 2013 and prior years, the provisions then in force continue to govern.
別段の定めがあるものを除き、第十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、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。
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.