Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation of the Depreciation Allowance for Deferred Assets
第五条（繰延資産の償却費の計算に関する経過措置）
The provisions of Article 137, paragraph (1) of the New Order for Enforcement of the Income Tax Act apply to the calculation of the depreciation allowance for Deferred Assets prescribed in that paragraph that an individual expends on or after the day of enforcement of the Consumption Tax Act (Act No. 108 of 1988), and the provisions then in force continue to govern the calculation of the depreciation allowance for Deferred Assets prescribed in Article 137, paragraph (1) of the Former Order for Enforcement of the Income Tax Act that an individual expended before that day.
新所得税法施行令第百三十七条第一項の規定は、個人の消費税法（昭和六十三年法律第百八号）の施行の日以後に支出する同項に規定する繰延資産の償却費の計算について適用し、個人の同日前に支出した旧所得税法施行令第百三十七条第一項に規定する繰延資産の償却費の計算については、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)