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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 then in force continue to govern a lease transaction prescribed in (Calculation of Income in Each Class Pertaining to Lease Transactions) of the Former Order that pertains to a contract entered into before April 1, 2008.

平成二十年四月一日前に締結された契約に係る(リース取引に係る各種所得の金額の計算)に規定するリース取引については、なお従前の例による。

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