Supplementary Provisions, Article 5, paragraph (1)（贈与等の場合の棚卸資産に準ずる資産の範囲に関する経過措置）Transitional Measures Concerning the Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar TransferAdded
The provisions of Article 87 of the New Order apply to income tax for the year that includes the date prescribed in Article 1, item (v) of the Supplementary Provisions and for subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes that date.
新令第八十七条の規定は、附則第一条第五号に定める日の属する年分以後の所得税について適用し、同日の属する年分前の所得税については、なお従前の例による。