Supplementary Provisions, Article 29Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
第二十九条（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 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の五の四の規定は、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。
If, with regard to income tax of an individual for 2027 and subsequent years, the individual receives the application of the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 10-5-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 10-5-4, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation.
個人の令和九年分以後の所得税について前条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第十条の五の規定の適用を受ける場合には、新租税特別措置法第十条の五の四第一項及び第二項の規定の適用については、これらの規定に規定する控除対象雇用者給与等支給増加額は、当該控除対象雇用者給与等支給増加額から旧租税特別措置法第十条の五の規定による控除を受ける金額の計算の基礎となった者に対する給与等（旧租税特別措置法第十条の五の四第五項第二号に規定する給与等をいう。）の支給額として政令で定めるところにより計算した金額を控除した残額とする。