第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第四十五条第三項の規定は、令和五年分以後の所得税について適用する。
The provisions of Article 45, paragraph (3) of the new Income Tax Act apply to income tax for tax year 2023 and subsequent tax years.
条文、法令、用語を検索します
第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第四十五条第三項の規定は、令和五年分以後の所得税について適用する。
The provisions of Article 45, paragraph (3) of the new Income Tax Act apply to income tax for tax year 2023 and subsequent tax years.