Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to the Transfer of Land within the Area of Okinawa Prefecture by Individuals
第九条(個人の沖縄県の区域内にある土地の譲渡に係る事業所得等の課税の特例に関する経過措置)
Necessary matters concerning the application of the provisions of Article 28-4, paragraph (1) of the New Act in the case where an individual, in 1982, has made a transfer prescribed in that paragraph of land, etc. prescribed in that paragraph located within the area of Okinawa Prefecture that the individual acquired before April 1, 1972 are specified by Cabinet Order.
個人が、昭和五十七年中に、昭和四十七年四月一日前に取得した沖縄県の区域内にある新法第二十八条の四第一項に規定する土地等の同項に規定する譲渡をした場合における同項の規定の適用に関し必要な事項は、政令で定める。