Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
第五十九条（所得税の額から控除される特別控除額の特例に関する経過措置）
The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.
新租税特別措置法第十条の六第五項の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1), item (xi) | Article 10-5-4, paragraph (1) | paragraph (1) of the preceding Article |
| Paragraph (1), item (xii) | Article 10-5-4, paragraph (2) | paragraph (2) of the preceding Article |
| Paragraph (1), items (xiii) and (xiv) | (xiii) the provisions of paragraph (3) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph (xiv) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items | (xiii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items |
| Paragraph (5) | , item (vi) or item (xiii) | or item (vi) |
| Paragraph (5), item (i) | Article 10-5-4, paragraph (3), item (v) | paragraph (3), item (v) of the preceding Article |
| Paragraph (5), item (ii) | Article 10-5-4, paragraph (3), item (vii) | paragraph (3), item (vii) of the preceding Article |
| Paragraph (6) | , Article 10-4, paragraph (6) and paragraph (6) of the preceding Article | and Article 10-4, paragraph (6) |
施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項第十一号 | 第十条の五の四第一項 | 前条第一項 |
| 第一項第十二号 | 第十条の五の四第二項 | 前条第二項 |
| 第一項第十三号及び第十四号 | 十三 前条第三項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 十四 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 | 十三 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 |
| 第五項 | 、第六号又は第十三号 | 又は第六号 |
| 第五項第一号 | 第十条の五の四第三項第五号 | 前条第三項第五号 |
| 第五項第二号 | 第十条の五の四第三項第七号 | 前条第三項第七号 |
| 第六項 | 、第十条の四第六項及び前条第六項 | 及び第十条の四第六項 |