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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。

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