Supplementary Provisions, Article 22Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
第二十二条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第十条第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
The provisions of Article 10, paragraph (8), item (i) of the New Act on Special Measures Concerning Taxation apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.
新租税特別措置法第十条第八項第一号の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。