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Supplementary Provisions, Article 57Transitional Measures Concerning Special Income Tax Credit Where Salaries, etc. Are Raised and Capital Investment Is Made, etc.
第五十七条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置）
The provisions of Article 10-5-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.
新租税特別措置法第十条の五の四第一項の規定は、令和三年分以後の所得税について適用し、令和二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.