Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation on Subsidies for Business Conversion or Discontinuance, etc.
第七十二条（転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 28-3 of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in paragraph (2) of that Article that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of assets prescribed in Article 28-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第二十八条の三の規定は、個人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第二十八条の三第二項に規定する資産の賃借に係る契約については、なお従前の例による。