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Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
第二十八条（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 (limited to the part concerning the items of that paragraph) apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.
新租税特別措置法第十条の六第五項（各号に係る部分に限る。）の規定は、令和七年分以後の所得税について適用し、令和六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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