1 article
Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.
第七十二条（家内労働者等の事業所得等の所得計算の特例に関する経過措置）
The provisions of Article 27 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
新租税特別措置法第二十七条の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
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.