Supplementary Provisions, Article 10Transitional Measures regarding Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.
第十条（特定の損失等に充てるための負担金の必要経費算入に関する経過措置）
The provisions of Article 167-2 (Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.) of the New Order apply to contributions prescribed in Article 167-2 of the New Order that an individual pays on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern contributions prescribed in Article 167-2 (Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.) of the Former Order that an individual paid before that date.
新令第百六十七条の二（特定の損失等に充てるための負担金の必要経費算入）の規定は、個人が附則第一条第三号（施行期日）に定める日以後に支出する新令第百六十七条の二に規定する負担金について適用し、個人が同日前に支出した旧令第百六十七条の二（特定の損失等に充てるための負担金の必要経費算入）に規定する負担金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 155 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 155 of 2008 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)