1 article
Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Timber Income Relating to the Proceeds of Afforestation Profit-Sharing Contracts
第四条（分収造林契約の収益に係る山林所得の範囲に関する経過措置）
The provisions of Article 78, paragraph (2) or (3) (Proceeds of Afforestation Profit-Sharing Contracts) of the New Order apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.
新令第七十八条第二項又は第三項（分収造林契約の収益）の規定は、昭和四十五年分以後の所得税について適用し、昭和四十四年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 84 of 1969.
Short name set inSupplementary Provisions, Article 2, paragraph (1)