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Supplementary Provisions, Article 25Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
第二十五条（地方活力向上地域等において雇用者の数が増加し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 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2023 and subsequent years, and the provisions then in force continue to govern income tax for 2022 and prior years.
新租税特別措置法第十条の五の規定は、令和五年分以後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.