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Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc. of Individuals

第八条(個人の開墾地等の農業所得の免税に関する経過措置)

The provisions of Article 24 of the New Act apply to income tax for 1983 and subsequent years, and with regard to income tax for 1982 and earlier years, the provisions then in force continue to govern.

の規定は、昭和五十八年分以後の所得税について適用し、昭和五十七年分以前の所得税については、なお従前の例による。

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