1 article
Supplementary Provisions, Article 6Transitional Measures Concerning the Reserve for Overseas Market Development of Individuals
第六条（個人の海外市場開拓準備金に関する経過措置）
With regard to income tax of an individual for 1971, the provisions of Article 20 of the New Act apply, with the phrase "April 1, 1971" in paragraph (1) of that Article deemed to be replaced with "January 1, 1971".
個人の昭和四十六年分の所得税については、新法第二十条第一項中「昭和四十六年四月一日」とあるのは、「昭和四十六年一月一日」として、同条の規定を適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.