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Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation on Specified Base Income Amounts

第三十六条(特定の基準所得金額の課税の特例に関する経過措置)

The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years.

新租税特別措置法第四十一条の十九の規定は、令和七年分以後の所得税について適用する。

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