Supplementary Provisions, Article 64Transitional Measures Concerning Reserves of Individuals
第六十四条（個人の準備金に関する経過措置）
The provisions of Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.
新租税特別措置法第二十条第一項の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.
新租税特別措置法第二十条の二第一項の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。