1 article
Supplementary Provisions, Article 25Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
第二十五条（試験研究を行った場合の所得税額の特別控除に関する経過措置）
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十条の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
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