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Supplementary Provisions, Article 6Transitional Measures Concerning Reserves of Individuals

第六条(個人の準備金に関する経過措置)

With regard to the inclusion in gross revenue relating to business income for 1982 of the amount of the reserve for price fluctuations referred to in of the Former Act that an individual set aside in 1981 pursuant to the provisions of , the provisions then in force continue to govern.

の規定により個人が昭和五十六年において積み立てたの価格変動準備金の金額の昭和五十七年分の事業所得に係る総収入金額への算入については、なお従前の例による。

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