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Supplementary Provisions, Article 11Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Tax Return

第十一条(確定申告書に関する書類等の提出又は提示に関する経過措置)

The provisions of Article 262, paragraphs (1) and (2) (Submission or Presentation of Documents, etc. Relating to a Tax Return) of the New Order apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and earlier years.

新令第二百六十二条第一項及び第二項(確定申告書に関する書類等の提出又は提示)の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。

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