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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 ) applies to the Depreciable Assets that are the subject of a contract pertaining to a lease transaction prescribed in 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)(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。

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