第一項
Supplementary Provisions, Article 11, paragraph (1)
新所得税法第二百三十二条第二項及び第三項の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
The provisions of Article 232, paragraphs (2) and (3) of the new Income Tax Act apply to income tax for tax year 2022 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier tax years.