Supplementary Provisions, Article 4Transitional Measures Concerning Assets Equivalent to Inventory That Are Not Treated as the Source of Capital Gains
第四条（譲渡所得の基因とされない棚卸資産に準ずる資産に関する経過措置）
The provisions of Article 81, item (ii) of the New Order for Enforcement of the Income Tax Act apply to Depreciable Assets listed in that item that an individual transfers on or after April 1, 1989, and the provisions then in force continue to govern Depreciable Assets listed in Article 81, item (ii) of the Former Order for Enforcement of the Income Tax Act that an individual transferred before that date.
新所得税法施行令第八十一条第二号の規定は、個人が昭和六十四年四月一日以後に譲渡をする同号に掲げる減価償却資産について適用し、個人が同日前に譲渡をした旧所得税法施行令第八十一条第二号に掲げる減価償却資産については、なお従前の例による。
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 362 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Order for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 362 of 1988 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)