1 article
Supplementary Provisions, Article 29Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
第二十九条（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 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
新租税特別措置法第十条の規定は、令和二年分以後の所得税について適用し、令和元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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