Supplementary Provisions, Article 7Transitional Measures Concerning the Method of Depreciation of Depreciable Assets
第七条(減価償却資産の償却の方法に関する経過措置)
Article 120 (Method of Depreciation of Depreciable Assets) of the New Order (limited to the portion pertaining to paragraph (1), item (vii)) applies to the Depreciable Assets that are the subject of a contract pertaining to a lease transaction prescribed in that item that an individual concludes on or after October 1, 1998.
新令第百二十条(減価償却資産の償却の方法)(第一項第七号に係る部分に限る。)の規定は、個人が平成十年十月一日以後に締結する同号に規定するリース取引に係る契約の目的とされている減価償却資産について適用する。
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)