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Supplementary Provisions, Article 5Transitional Measures Concerning Special Income Tax Credit Where the Amount of Product Imports Has Increased

第五条(製品輸入額が増加した場合の所得税額の特別控除に関する経過措置)

The provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply to income tax for 2001 and subsequent years, and the provisions then in force continue to govern income tax for 2000 and prior years.

の規定は、平成十三年分以後の所得税について適用し、平成十二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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