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Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners
第十条（給与所得者の特定支出の控除の特例に関する経過措置）
The provisions of Article 57-2 of the new Income Tax Act apply to income tax for tax year 1988 and subsequent tax years.
新所得税法第五十七条の二の規定は、昭和六十三年分以後の所得税について適用する。