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Supplementary Provisions, Article 26Transitional Measures Concerning the Special Deduction for Blue Returns
第二十六条（青色申告特別控除に関する経過措置）
The provisions of Article 25-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and prior years.
新租税特別措置法第二十五条の二第三項の規定は、平成十七年分以後の所得税について適用し、平成十六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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