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Supplementary Provisions, Article 2Transitional Measures Concerning Exclusion of Household-Related Expenses from Necessary Expenses
第二条（家事関連費等の必要経費不算入等に関する経過措置）
The provisions of Article 45, paragraphs (1) and (4) of the Income Tax Act (limited to the part concerning paragraph (1), item (iii)-2 of that Article) apply to forest environment tax and delinquency charges on forest environment tax set forth in Article 45, paragraph (1), item (iii)-2 of that Act that an individual pays on or after the date specified in item (xiii) of the preceding Article.
所得税法第四十五条第一項及び第四項（同条第一項第三号の二に係る部分に限る。）の規定は、個人が前条第十三号に定める日以後に納付する同法第四十五条第一項第三号の二に掲げる森林環境税及び森林環境税に係る延滞金について適用する。