Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners
第九条（給与所得者の特定支出の控除の特例に関する経過措置）
The provisions of Article 167-3, paragraph (5) (Scope of Specific Expenses of Salary Income Earners) and Article 167-5 (Documents Certifying the Payment, etc. of Specific Expenses) of the New Order apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier years.
新令第百六十七条の三第五項（給与所得者の特定支出の範囲）及び第百六十七条の五（特定支出の支出等を証する書類）の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 3, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 131 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)