Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. for Individuals
第六十七条（個人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 28-3, paragraph (9), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (7) of that Article arrives on or after January 1, 2017.
新租税特別措置法第二十八条の三第九項第二号の規定は、平成二十九年一月一日以後に同条第七項に規定する修正申告書の提出期限が到来する所得税について適用する。
The provisions of Article 28-3, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to the assets referred to in paragraph (2) of that Article for which an individual makes the acquisition prescribed in that paragraph or the improvement prescribed in that paragraph on or after the Effective Date, and with regard to the assets referred to in Article 28-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which an individual made the acquisition prescribed in that paragraph or the improvement prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第二十八条の三第十一項の規定は、個人が施行日以後に同条第二項に規定する取得又は同項に規定する改良をする同項の資産について適用し、個人が施行日前に旧租税特別措置法第二十八条の三第二項に規定する取得又は同項に規定する改良をした同項の資産については、なお従前の例による。