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Supplementary Provisions, Article 8Transitional Provisions Concerning the Timing for Attributing Revenue and Expenses of Small-Scale Business Operators
第八条（小規模事業者の収入及び費用の帰属時期に関する経過規定）
The provisions of Article 67-2 (Timing for Attributing Revenue and Expenses of Small-Scale Business Operators) of the New Act apply to income tax for 1968 and subsequent years.
新法第六十七条の二（小規模事業者の収入及び費用の帰属時期）の規定は、昭和四十三年分以後の所得税について適用する。
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.
the New Actmachine translation
「新法」
This Act as amended by Act No. 20 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)