Supplementary Provisions, Article 6Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc.
第六条（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置）
The provisions of Article 138 of the New Order for Enforcement of the Income Tax Act apply where an individual uses for his or her business a Depreciable Asset prescribed in that Article that the individual acquires or produces (hereinafter in this paragraph referred to as "acquisition, etc.") on or after April 1, 1989, and the provisions then in force continue to govern where an individual used for his or her business a Depreciable Asset prescribed in Article 138 of the Former Order for Enforcement of the Income Tax Act that the individual acquired or produced before that date.
新所得税法施行令第百三十八条の規定は、個人が昭和六十四年四月一日以後に取得又は製作（以下この項において「取得等」という。）をした同条に規定する減価償却資産をその業務の用に供する場合について適用し、個人が同日前に取得等をした旧所得税法施行令第百三十八条に規定する減価償却資産をその業務の用に供した場合については、なお従前の例による。
The provisions of Article 139 of the New Order for Enforcement of the Income Tax Act apply where an individual expends the expenses prescribed in that Article on or after April 1, 1989, and the provisions then in force continue to govern where an individual expended the expenses prescribed in Article 139 of the Former Order for Enforcement of the Income Tax Act before that date.
新所得税法施行令第百三十九条の規定は、個人が昭和六十四年四月一日以後に同条に規定する費用を支出する場合について適用し、個人が同日前に旧所得税法施行令第百三十九条に規定する費用を支出した場合については、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)
acquisition, etc.machine translation
「取得等」
The acquisition or manufacture of a depreciable asset by an individual.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this paragraph