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Supplementary Provisions, Article 13Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Return for Insurance Premium Deduction

第十三条(保険料控除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 319 (Submission or Presentation of Documents, etc. Relating to a Return for Insurance Premium Deduction) 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.

新令第三百十九条(保険料控除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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