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Supplementary Provisions, Article 3Principle of the Transitional Provisions Concerning Special Provisions on Income Tax

第三条(所得税の特例に関する経過規定の原則)

Unless otherwise specially provided for in the following Article through Article 10 of the Supplementary Provisions, the provisions of Chapter II of the New Act apply to income tax for 1957 and subsequent years, and the provisions then in force continue to govern income tax for 1956 and prior years.

新法第二章の規定は、次条から附則第十条までに特別の定があるものを除くほか、昭和三十二年分以後の所得税について適用し、昭和三十一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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