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Supplementary Provisions, Article 19Transitional Measures Concerning Reserves of Individuals
第十九条（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 2006 of an individual who has a reserve for exhibition at the Japan International Exposition prescribed in Article 20-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 2005,".
旧租税特別措置法第二十条の五第一項に規定する日本国際博覧会出展準備金を有する個人の平成十八年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。この場合において、同条第四項中「個人が」とあるのは、「個人が、平成十七年十二月三十一日までに」とする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.