Supplementary Provisions, Article 25Transitional Measures Concerning 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 the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtains, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph, and the provisions then in force continue to govern the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtained, before the Effective Date, the certification of a plan prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
新租税特別措置法第十条の五の規定は、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受ける個人の当該地方活力向上地域等特定業務施設整備計画について適用し、施行日前に旧租税特別措置法第十条の五第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受けた個人の当該地方活力向上地域等特定業務施設整備計画については、なお従前の例による。