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Supplementary Provisions, Article 79Transitional Measures Concerning the Income Amount Adjustment Deduction

第七十九条(所得金額調整控除に関する経過措置)

The provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years.

新租税特別措置法第四十一条の三の三の規定は、令和二年分以後の所得税について適用する。

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