Supplementary Provisions, Article 68Transitional Measures Concerning the Reserve for Specified Disaster Prevention
第六十八条（特定災害防止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 (limited to the part concerning paragraph (3), items (i) and (ii)) apply to income tax for the year that includes the date on which an individual receives the confirmation prescribed in item (i) of that paragraph, in the case where the individual receives that confirmation on or after the Effective Date, and to income tax for the year that includes the date on which the permission prescribed in item (ii) of that paragraph is revoked for an individual, in the case where it is revoked on or after the Effective Date.
新租税特別措置法第二十条の二（第三項第一号及び第二号に係る部分に限る。）の規定は、個人が施行日以後に同項第一号に規定する確認を受ける場合におけるその確認を受ける日の属する年分の所得税及び個人が施行日以後に同項第二号に規定する許可を取り消される場合におけるその取り消される日の属する年分の所得税について適用する。