1 article
Supplementary Provisions, Article 61Transitional Measures Concerning Reserve for Specified Disaster Prevention
第六十一条（特定災害防止準備金に関する経過措置）
The provisions of Article 20, paragraph (1) 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二十条第一項の規定は、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。
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.