1 article
Supplementary Provisions, Article 66Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
第六十六条（山林所得に係る森林計画特別控除に関する経過措置）
The provisions of Article 30-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
新租税特別措置法第三十条の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七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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