Supplementary Provisions, Article 5Transitional Measures Concerning Assets Equivalent to Inventory That Are Not Treated as the Source of Capital Gains

Article 81, item (ii) (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains) of the New Order applies to the Depreciable Assets listed in that item that an individual transfers on or after January 1, 1999, and for the Depreciable Assets listed in Article 81, item (ii) (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that an individual transferred before that date, the provisions then in force continue to govern.