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Supplementary Provisions, Article 7Transitional Measures Concerning Reserves of Individuals
第七条（個人の準備金に関する経過措置）
With regard to the inclusion in gross revenue from business income of the amount of the reserve for program guarantees that an individual prescribed in Article 20-2, paragraph (1) of the Former Act accumulated in 1978 pursuant to the provisions of that paragraph, the provisions of Article 20-2, paragraphs (2) through (4) and paragraph (6) of the New Act govern.
旧法第二十条の二第一項に規定する個人が昭和五十三年において同項の規定により積み立てたプログラム保証準備金の金額の事業所得に係る総収入金額への算入については、新法第二十条の二第二項から第四項まで及び第六項の規定の例による。
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