Supplementary Provisions, Article 5Transitional Measures Concerning Reserves, etc. of Individuals
第五条（個人の準備金等に関する経過措置）
Where an individual who is a member of a specified commercial and industrial association prescribed in Article 12, paragraph (3) of the Supplementary Provisions has received the distributed amount referred to in that paragraph, with regard to the application of the provisions of Article 20, paragraph (1) of the New Act concerning the income tax of that individual for the year that includes the date on which the individual received that distribution, the phrase "amount calculated" in that paragraph is deemed to be replaced with "total of the amount calculated and the amount received as the distributed amount prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)".
The provisions then in force continue to govern cases where an individual prescribed in Article 28 of the Former Act has paid the contributions prescribed in that Article during the period from January 1, 1969 to March 31 of that year.
旧法第二十八条に規定する個人が昭和四十四年一月一日から同年三月三十一日までの間に同条に規定する納付金を納付した場合については、なお従前の例による。