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Supplementary Provisions, Article 29Transitional Measures Concerning the Reserve for Exploration
第二十九条（探鉱準備金に関する経過措置）
The provisions of Article 22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years.
新租税特別措置法第二十二条第一項の規定は、令和九年分以後の所得税について適用し、令和八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.