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Supplementary Provisions, Article 3Transitional Measures regarding Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets
第三条（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置）
The provisions of Article 182-2 (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets) of the New Order apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and earlier years.
新令第百八十二条の二（資産に係る控除対象外消費税額等の必要経費算入）の規定は、平成二十三年分以後の所得税について適用し、平成二十二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. 378 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)