Supplementary Provisions, Article 17Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第十七条(所得税法施行令の一部改正に伴う経過措置)
With regard to the subsidies prescribed in Article 89, item (ii) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 26 that an individual has received, the provisions then in force continue to govern.
個人が交付を受けた第二十六条の規定による改正前の所得税法施行令第八十九条第二号の補助金については、なお従前の例による。