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Supplementary Provisions, Article 33Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Individuals
第三十三条（個人の農業経営基盤強化準備金に関する経過措置）
The provisions of Article 24-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023, and with regard to income tax for 2022 and prior years, the provisions then in force continue to govern.
新租税特別措置法第二十四条の二第一項の規定は、令和五年分の所得税について適用し、令和四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.