1 article
Supplementary Provisions, Article 71Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第七十一条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 43, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 7 apply to income tax for 2009 and subsequent years.
第七条の規定による改正後の所得税法等の一部を改正する法律附則第四十三条第五項の規定は、平成二十一年分以後の所得税について適用する。
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.