1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Reserves for Programs, etc. of Individuals
第八条（個人のプログラム等準備金に関する経過措置）
The provisions of Article 20-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2003 and subsequent years, and with regard to income tax for 2002 and prior years, the provisions then in force continue to govern.
新租税特別措置法第二十条の二の規定は、平成十五年分以後の所得税について適用し、平成十四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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