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Supplementary Provisions, Article 69Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
第六十九条（山林所得に係る森林計画特別控除に関する経過措置）
The provisions of Article 30-2, paragraph (7), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (5) of that Article arrives on or after January 1, 2017.
新租税特別措置法第三十条の二第七項第二号の規定は、平成二十九年一月一日以後に同条第五項に規定する修正申告書の提出期限が到来する所得税について適用する。
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