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Supplementary Provisions, Article 5Transitional Measures Concerning Exclusion of Household-Related Expenses from Necessary Expenses
第五条（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, paragraph (3) of the new Income Tax Act apply to income tax for tax year 2023 and subsequent tax years.
新所得税法第四十五条第三項の規定は、令和五年分以後の所得税について適用する。