x本書における、法令等の略称は以下の通りです。・法人税法 ···································································································法法・法人税法施行令 ·······················································································法令・法人税法施行規則 ···················································································法規・所得税法 ···································································································所法・所得税法施行令 ·······················································································所令・所得税法施行規則 ···················································································所規・相続税法 ···································································································相法・相続税法施行令 ·······················································································相令・消費税法 ···································································································消法・消費税法施行令 ·······················································································消令・消費税法施行令附則 ···········································································消令附・ 28年改正法及び所得税法等の一部を改正する法律による 改正後の消費税法 ···············································································新消法・ 消費税法施行令等の一部を改正する政令 （平成30年政令第132号）附則 ············································30改正消令附・租税特別措置法 ·······················································································措法・租税特別措置法施行令 ···········································································措令・租税特別措置法施行規則 ·······································································措規・地方税法 ···································································································地法・地方税法附則 ·······················································································地法附・地方税法施行令 ·······················································································地令・地方税法施行令附則 ···········································································地令附・地方税法施行規則 ···················································································地規・地方税法施行規則附則 ·······································································地規附・国税通則法 ···························································································国通法・国税通則法施行令 ···············································································国通令・電子帳簿保存法 ···················································································電帳法・電子帳簿保存法施行令 ·······································································電帳令・電子帳簿保存法施行規則 ···································································電帳規・国外送金等調書法 ···············································································国外送・国外送金等調書法施行規則 ···························································国外送規・ 所得税法等の一部を改正する法律 （令和5年法律第3号）附則 ··································································附則・ 所得税法等の一部を改正する法律 （平成28年法律第15号）附則 ·················································28改正法附
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