1 article
Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Depreciable Assets
第三条（減価償却資産の範囲に関する経過措置）
The provisions of Article 6, item (ix), (b) (Scope of Depreciable Assets) of the New Order apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years.
新令第六条第九号ロ（減価償却資産の範囲）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
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)