Supplementary Provisions, Article 29Transitional Measures Concerning the Reserve for Specified Disaster Prevention of Individuals
第二十九条（個人の特定災害防止準備金に関する経過措置）
The provisions then in force continue to govern income tax for 2022 and prior years of an individual prescribed in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第二十条第一項に規定する個人の令和四年分以前の所得税については、なお従前の例による。
With regard to the calculation of the amount of business income for each year from 2023 onward of an individual who, as of December 31, 2022 (hereinafter referred to as the "base date" in this paragraph), has obtained the permission under Article 8, paragraph (1) or Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning (Act No. 137 of 1970) (hereinafter referred to as "installation permission" in this paragraph) (including an individual who, after the base date, receives from another person a transfer of a specified final disposal site for waste prescribed in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited, where that other person is a corporation or an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before the end of the business year of that other person that includes the day before the Effective Date, and, where that other person is an individual, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before the base date)), the provisions of Article 20 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2022" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2029"; the phrase "60 percent" is deemed to be replaced with "60 percent (or, where the relevant year is 2025, 50 percent; where it is 2026, 40 percent; where it is 2027, 30 percent; where it is 2028, 20 percent; and where it is 2029, 10 percent)"; and the phrase "heir" in paragraph (3), item (iv) of that Article is deemed to be replaced with "heir (limited to one who is an individual prescribed in Article 29, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022); the same applies in paragraphs (6) and (7))".
令和四年十二月三十一日（以下この項において「基準日」という。）において廃棄物の処理及び清掃に関する法律（昭和四十五年法律第百三十七号）第八条第一項又は第十五条第一項の許可（以下この項において「設置許可」という。）を受けている個人（基準日後に他の者から旧租税特別措置法第二十条第一項に規定する特定廃棄物最終処分場（当該他の者が法人又は所得税法第二条第一項第八号に規定する人格のない社団等である場合には当該特定廃棄物最終処分場に係る設置許可を受けた日が当該他の者の施行日の前日を含む事業年度終了の日以前であるものに、当該他の者が個人である場合には当該特定廃棄物最終処分場に係る設置許可を受けた日が基準日以前であるものに、それぞれ限る。）の移転を受ける個人を含む。）の令和五年以後の各年分の事業所得の金額の計算については、旧租税特別措置法第二十条の規定は、なおその効力を有する。この場合において、同条第一項中「令和四年三月三十一日」とあるのは「令和十一年三月三十一日」と、「百分の六十」とあるのは「百分の六十（当該年分が、令和七年分であるときは百分の五十とし、令和八年分であるときは百分の四十とし、令和九年分であるときは百分の三十とし、令和十年分であるときは百分の二十とし、令和十一年分であるときは百分の十とする。）」と、同条第三項第四号中「相続人」とあるのは「相続人（所得税法等の一部を改正する法律（令和四年法律第四号）附則第二十九条第二項に規定する個人であるものに限る。第六項及び第七項において同じ。）」とする。