Supplementary Provisions, Article 26Transitional Measures Concerning Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
第二十六条（給与等の支給額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 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.
新租税特別措置法第十条の五の四（第四項を除く。）の規定は、令和七年分以後の所得税について適用し、令和六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 10-5-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an amount that could not be fully deducted prescribed in paragraph (5), item (xi) of that Article that arises for an individual in 2025 or a subsequent year.
新租税特別措置法第十条の五の四第四項の規定は、個人の令和七年分以後において生ずる同条第五項第十一号に規定する控除しきれない金額について適用する。