1 article
Supplementary Provisions, Article 4Transitional Measures Concerning Special Income Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
第四条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置）
The provisions of Article 10, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 and earlier years, the provisions then in force continue to govern.
第二条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第十条第三項の規定は、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.