Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions, etc. on the Due Date for Payment Where a Capital Contribution in Kind Is Made to an Agricultural Production Corporation
第六条（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置）
The provisions of Article 41-9, paragraph (1) of the New Act apply to the extension of the due date for payment pursuant to the provisions of that paragraph pertaining to income tax of an individual for 1981 and subsequent years, and with regard to the extension of the due date for payment pursuant to the provisions of Article 41-9, paragraph (1) of the Former Act pertaining to income tax for 1980 and prior years, the provisions then in force continue to govern.
新法第四十一条の九第一項の規定は、個人の昭和五十六年分以後の所得税に係る同項の規定による納期限の延長について適用し、昭和五十五年分以前の所得税に係る旧法第四十一条の九第一項の規定による納期限の延長については、なお従前の例による。
The provisions of Article 41-10 of the New Act apply to income tax for which permission for payment in installments is granted pursuant to the provisions of paragraph (1) of that Article on or after the Effective Date, and with regard to income tax for which permission for payment in installments was granted pursuant to the provisions of Article 41-10, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第四十一条の十の規定は、施行日以後に同条第一項の規定による延納の許可をする所得税について適用し、施行日前に旧法第四十一条の十第一項の規定による延納の許可をした所得税については、なお従前の例による。
The provisions of Article 41-11 of the New Act apply to the extension of the due date for payment pursuant to the provisions of paragraph (1) of that Article pertaining to income tax of an individual for 1981 and subsequent years, and with regard to the extension of the due date for payment pursuant to the provisions of Article 41-11 of the Former Act pertaining to income tax for 1980 and prior years, the provisions then in force continue to govern.
新法第四十一条の十一の規定は、個人の昭和五十六年分以後の所得税に係る同条第一項の規定による納期限の延長について適用し、昭和五十五年分以前の所得税に係る旧法第四十一条の十一の規定による納期限の延長については、なお従前の例による。