Supplementary Provisions, Article 138Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
With regard to the application of the provisions of Article 89, paragraph (3), Article 103, paragraph (2) and Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase "Article 42-12-5-2, paragraph (6)" in Article 89, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act is deemed to be replaced with "Article 42-12-5, paragraph (7)", the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-6-2, paragraph (7)" in Article 103, paragraph (2) of the Supplementary Provisions of the New 2018 Amendment Act with "or Article 68-15-6, paragraph (7)", and the phrase "Article 68-15-6-2, paragraph (7)" in Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act with "Article 68-15-6, paragraph (7)".
施行日から附則第一条第九号に定める日の前日までの間における新平成三十年改正法附則第八十九条第三項、第百三条第二項及び第百五条第三項の規定の適用については、新平成三十年改正法附則第八十九条第三項中「第四十二条の十二の五の二第六項」とあるのは「第四十二条の十二の五第七項」と、新平成三十年改正法附則第百三条第二項中「、第六十八条の十五の六第七項若しくは第六十八条の十五の六の二第七項」とあるのは「若しくは第六十八条の十五の六第七項」と、新平成三十年改正法附則第百五条第三項中「第六十八条の十五の六の二第七項」とあるのは「第六十八条の十五の六第七項」とする。