Supplementary Provisions, Article 73Transitional Measures Concerning Reserves of Individuals
第七十三条（個人の準備金に関する経過措置）
The provisions of Article 20 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds under Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to mining pollution control reserve funds under Article 20-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual set aside before that date, the provisions then in force continue to govern.
新租税特別措置法第二十条の規定は、個人の附則第一条第十二号に定める日以後に積み立てた新租税特別措置法第二十条第一項の鉱害防止積立金について適用し、個人の同日前に積み立てた旧租税特別措置法第二十条の三第一項の鉱害防止積立金については、なお従前の例による。
With regard to reserves for programs, etc. under Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in the left-hand column of each item of the table in that paragraph has set aside in each year up to and including 2003, the provisions of that Article remain in force.
旧租税特別措置法第二十条の二第一項の表の各号の上欄に掲げる個人が平成十五年以前の各年において積み立てた同項のプログラム等準備金については、同条の規定は、なおその効力を有する。