Supplementary Provisions, Article 84Transitional Measures Concerning Reserves of Individuals
第八十四条（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 from 2006 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation who has concluded a trust contract pertaining to trust property entrusted before the Effective Date in the manner specified by the Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article, the provisions of that Article remain in force. In this case, the phrase "March 31, 2007" in that paragraph is deemed to be replaced with "the day on which the final disposal of waste prescribed in the middle column of item (ii) of that table is completed".
施行日前に旧租税特別措置法第二十条の二第二項第二号ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結している同条第一項の表の第二号の上欄に掲げる個人の平成十八年以後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、同項中「平成十九年三月三十一日」とあるのは、「同表の第二号の中欄に規定する廃棄物の最終処分の終了の日」とする。