Supplementary Provisions, Article 14Transitional Measures Concerning the Calculation of Income in Each Class Relating to Lease Transactions
第十四条(リース取引に係る各種所得の金額の計算に関する経過措置)
The provisions of Article 184-2 (Calculation of Income in Each Class Relating to Lease Transactions) of the New Order apply to lease transactions prescribed in paragraph (1) of that Article that relate to contracts concluded on or after October 1, 1998.
新令第百八十四条の二(リース取引に係る各種所得の金額の計算)の規定は、平成十年十月一日以後に締結される契約に係る同条第一項に規定するリース取引について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 104 of 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)