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Supplementary Provisions, Article 5Transitional Measures Concerning Retention of Books and Documents by Persons Carrying On Operations That Generate Business Income, etc.

第五条(事業所得等を生ずべき業務を行う者等の帳簿書類の保存に関する経過措置)

The provisions of Article 45-4, Article 72-55-3 and Article 317-8 of the New Act apply to persons who fall under the persons prescribed in those provisions on or after January 1, 1985.

、及びの規定は、昭和六十年一月一日以後においてこれらの規定に規定する者に該当する者について適用する。

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