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Supplementary Provisions, Article 10Adjustment Provisions

第十条(調整規定)

If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect is on or after the date on which the provisions set forth in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) come into effect, in , the words listed in the left-hand column of the following table are deemed to be replaced with the words listed in the right-hand column of that table.

In the provisions of amending and the provisions of of the Supplementary Provisions, " and " is replaced with ", and ".In the provisions of amending , adding ", the business listed in and (limited to the business related to the business of ) (Operation of an Association) of the " after "the business under the provisions of ", replacing " and " with ", and ", and deleting 'adding ", the business listed in and (limited to the business related to the business of ) (Operation of an Association) of the " after "the business under the provisions of ",'. of the Supplementary Provisions is amended to read as follows. (x) Deleted In and of the Supplementary Provisions, adding ", the business listed in and (limited to the business related to the business of ) (Operation of an Association) of the " after "the business under the provisions of ", and replacing " and " with ", and ".

附則第一条第一号に掲げる規定の施行の日が所得税法等の一部を改正する法律(令和七年法律第十三号)附則第一条第十号に掲げる規定の施行の日以後である場合には、中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

のうちの改正規定及びの規定中「及び」を「、及び」に改める。のうちの改正規定中「)(連合会の業務)の規定による業務」の下に「、及び(の業務に係る業務に限る。)(連合会の業務)に掲げる業務」を加え、「及び」を「、及び」に改め、「「(連合会の業務)の規定による業務」の下に「、及び(の業務に係る業務に限る。)(連合会の業務)に掲げる業務」を加え、」を削る。 を次のように改める。 十 削除 及び中「(連合会の業務)の規定による業務」の下に「、及び(の業務に係る業務に限る。)(連合会の業務)に掲げる業務」を加え、「及び」を「、及び」に改める。
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