Supplementary Provisions, Article 8Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc.
第八条（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置）
Article 138 (Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets) of the New Order applies to the income tax for 1999 and thereafter, and for the income tax for 1998 and earlier, the provisions then in force continue to govern.
新令第百三十八条（少額の減価償却資産の取得価額の必要経費算入）の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。
Article 139 (Inclusion in Necessary Expenses of Lump-Sum Depreciable Assets) of the New Order applies to the income tax for 1999 and thereafter, and for the income tax for 1998 and earlier, the provisions then in force continue to govern.
新令第百三十九条（一括償却資産の必要経費算入）の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。
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)