Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on the Due Date for Payment in the Case of Capital Contributions in Kind to Agricultural Production Corporations
第八条(農業生産法人に現物出資した場合の納期限の特例に関する経過措置)
The provisions of Article 41-9, paragraph (1) of the New Act apply to the extension of the due date for payment under that paragraph relating to an individual's income tax for 1983 and subsequent years, and the provisions then in force continue to govern the extension of the due date for payment under Article 41-9, paragraph (1) of the Former Act relating to income tax for 1982 and earlier years.
新法第四十一条の九第一項の規定は、個人の昭和五十八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、昭和五十七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。