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 Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and prior years.
第十条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第十条の規定は、令和六年分以後の所得税について適用し、令和五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.