Supplementary Provisions, Article 28Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
第二十八条（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 then in force continue to govern the income tax, for the applicable year prescribed in Article 10-5, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to 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 paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
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施行日前に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係る同条第三項第三号に規定する適用年の年分の所得税については、なお従前の例による。