第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第二十八条の規定は、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。
The provisions of Article 28 of the new Income Tax Act 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.