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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・法人税法施行令附則············································································法令附・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・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令附則·······························································措令附・租税特別措置法施行規則········································································措規・租税特別措置法施行規則附則···························································措規附・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・国税通則法····························································································国通法・国税徴収法····························································································国徴法・国税徴収法施行令················································································国徴令・国税徴収法施行令附則·····································································国徴令附・国外送金等調書法················································································国外送・租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律·······························実特法・所得税法等の一部を改正する法律（令和6年法律第8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