Supplementary Provisions, Article 11Transitional Measures Concerning Cases Where the Special Deduction for Specified Relatives Is Not Applied
第十一条(特定親族特別控除を適用しない場合に関する経過措置)
The provisions of Article 217-3 of the New Order apply to income tax for tax year 2026 and subsequent years.
新令第二百十七条の三の規定は、令和八年分以後の所得税について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 120 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)