1 article
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 calculation of the amount of business income for each year up to and including 1986 of an individual who holds the reserve for price fluctuations prescribed in Article 19, paragraph (1) of the Former Act, the provisions of that Article remain in force.
旧法第十九条第一項に規定する価格変動準備金を有する個人の昭和六十一年分以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。
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