1 article
Supplementary Provisions, Article 4Transitional Measures Concerning Reserves of Individuals
第四条（個人の準備金に関する経過措置）
The provisions then in force continue to govern the inclusion in the gross revenue of business income of the amount of the program reserve referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1986, as of January 1, 1987, of an individual who has been setting aside the program reserve referred to in that paragraph.
旧法第二十条の二第一項のプログラム準備金を積み立てている個人の昭和六十二年一月一日における昭和六十一年から繰り越された同項のプログラム準備金の金額の事業所得の総収入金額への算入については、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.