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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 that relate to contracts concluded on or after October 1, 1998.

(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に規定するリース取引について適用する。

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