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Supplementary Provisions, Article 3Transitional Measures Concerning Extra Depreciation of Manufacturing Machinery or Special Income Tax Credit Where the Amount of Product Imports Has Increased, and Reserve for Developing Domestic Markets for Imported Products of Individuals

第三条(製品輸入額が増加した場合の製造用機械の割増償却又は所得税額の特別控除及び個人の輸入製品国内市場開拓準備金に関する経過措置)

The provisions of Articles 10-6 and 20 of the New Act apply to income tax for 1995 and subsequent years, and with regard to income tax for 1994 and prior years, the provisions then in force continue to govern.

及びの規定は、平成七年分以後の所得税について適用し、平成六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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