Supplementary Provisions, Article 5Transitional Measures Concerning Reserves of Individuals
第五条(個人の準備金に関する経過措置)
With regard to the reserve for domestic market development for imported products referred to in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph set aside, or sets aside, in each year of 1997 and earlier years, the provisions of that Article remain in force.
旧租税特別措置法第二十条第一項に規定する個人が平成九年以前の各年において積み立てた、又は積み立てる同項の輸入製品国内市場開拓準備金については、同条の規定は、なおその効力を有する。
The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to an individual's revenue on or after the Effective Date pertaining to the database prescribed in the right-hand column of that item, and with regard to an individual's revenue before the Effective Date pertaining to the database prescribed in the right-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第二十条の二第一項(同項の表の第二号に係る部分に限る。)の規定は、個人の同号の下欄に規定するデータベースに係る施行日以後の収入金額について適用し、個人の旧租税特別措置法第二十条の二第一項の表の第二号の下欄に規定するデータベースに係る施行日前の収入金額については、なお従前の例による。
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 20-4 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
旧租税特別措置法第二十条の四第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第二十条の四の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。