Supplementary Provisions, Article 6Transitional Measures Concerning the Special Expense Reserve for Blue Return Business Proprietors
第六条（青色事業主特別経費準備金に関する経過措置）
An individual who, as of the Effective Date, has an amount of the special expense reserve for blue return business proprietors prescribed in Article 18-3, paragraph (1) of the Former Act carried over from 1971 must reverse that amount of the special expense reserve for blue return business proprietors on that date.
施行日において昭和四十六年から繰り越された旧法第十八条の三第一項に規定する青色事業主特別経費準備金の金額を有する個人は、同日において当該青色事業主特別経費準備金の金額を取りくずさなければならない。
The amount reversed pursuant to the provisions of the preceding paragraph and the amount of the special expense reserve for blue return business proprietors referred to in that paragraph that was reversed during the period from January 1, 1972 to the day before the Effective Date are not included in gross revenue in calculating the amount of each type of income for 1972.