1 article
Supplementary Provisions, Article 48Transitional Measures Concerning Special Income Tax Credit Where the Amount of Salaries, etc. Paid to Employees Has Increased
第四十八条（雇用者給与等支給額が増加し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 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
新租税特別措置法第十条の五の四（第四項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九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.