1 article
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation on Salt Industry Restructuring Grants
第十七条（塩業整理交付金に係る課税の特例に関する経過措置）
The provisions of Article 67-4 of the New Act apply to grants, etc. prescribed in paragraph (1) of that Article that are delivered to a corporation (including payment under that paragraph) on or after January 1, 1971.
新法第六十七条の四の規定は、法人が昭和四十六年一月一日以後に交付（同条第一項の支払を含む。）を受ける同項に規定する交付金等について適用する。
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