1 article
Supplementary Provisions, Article 50Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted
第五十条（試験研究を行った場合の所得税額の特別控除に関する経過措置）
The provisions of Article 10, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十条第六項の規定は、平成二十七年分以後の所得税について適用し、平成二十六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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