１．所得税法等の一部を改正する法律案の概要
https://tkcexpress.tkc.co.jp/e/385522/ut-mof-bills-204diet-index-htm/bp3bvm/1485455282?h=SKfv0KBqH7HmAEvsI-WtE81HYt6sP97Y3B9ipP78rPU
https://tkcexpress.tkc.co.jp/e/385522/of-bills-204diet-st030126g-pdf/bp3bvp/1485455282?h=SKfv0KBqH7HmAEvsI-WtE81HYt6sP97Y3B9ipP78rPU
２．租税特別措置の適用実態調査の結果に関する報告書（令和３年１月国会提出）
https://tkcexpress.tkc.co.jp/e/385522/ce-stm-report-fy2020-index-htm/bp3bvr/1485455282?h=SKfv0KBqH7HmAEvsI-WtE81HYt6sP97Y3B9ipP78rPU