1 article
Supplementary Provisions, Article 28Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
第二十八条（事業適応設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-5-6, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023 and subsequent years.
新租税特別措置法第十条の五の六第十二項の規定は、令和五年分以後の所得税について適用する。
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.