Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Individuals
第九条（個人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 28-3 of the New Act apply where an individual receives the delivery of business closure or conversion subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where an individual received the delivery of grants, etc. prescribed in Article 28-3, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "within the period" in paragraph (3) of that Article deemed to be replaced with "within the period (or, if there are unavoidable circumstances specified by Cabinet Order, the period from January 1 of that year to the date specified by Cabinet Order)".
新法第二十八条の三の規定は、個人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、個人が同日前に旧法第二十八条の三第一項に規定する交付金等の交付を受けた場合については、同条第三項中「期間内」とあるのは、「期間（政令で定めるやむを得ない事情がある場合には、同年一月一日から政令で定める日までの期間）内」として、同条の規定の例による。