Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
第六十六条(所得税の額から控除される特別控除額の特例に関する経過措置)
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, in paragraph (1), item (xiii) of that Article, the phrase "Article 10-5-4, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (5) of that Article, the phrase ", item (vii) or item (xiii)-2" is deemed to be replaced with "or item (vii)"; in item (i) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (v)" is deemed to be replaced with "paragraph (3), item (v) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (vii)" is deemed to be replaced with "paragraph (3), item (vii) of the preceding Article"; and in paragraph (6) of that Article, the phrase ", Article 10-4, paragraph (6) and paragraph (6) of the preceding Article" is deemed to be replaced with "and Article 10-4, paragraph (6)".
施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、同条第一項第十三号中「第十条の五の四第二項」とあるのは「前条第二項」と、同条第五項中「、第七号又は第十三号の二」とあるのは「又は第七号」と、同項第一号中「第十条の五の四第三項第五号」とあるのは「前条第三項第五号」と、同項第二号中「第十条の五の四第三項第七号」とあるのは「前条第三項第七号」と、同条第六項中「、第十条の四第六項及び前条第六項」とあるのは「及び第十条の四第六項」とする。