1 article
Supplementary Provisions, Article 5Transitional Measures Concerning Periods to Which Revenue and Expenses of Small Enterprises and Similar Persons Are Attributed
第五条（小規模事業者等の収入及び費用の帰属時期に関する経過措置）
The provisions of Article 67, paragraphs (2) and (3) of the new Income Tax Act apply to income tax for tax year 2022 and subsequent tax years.
新所得税法第六十七条第二項及び第三項の規定は、令和四年分以後の所得税について適用する。