Supplementary Provisions, Article 2Transitional Measures Concerning Special Repair Reserves

With respect to the application of Article 160 (Assets Covered by Special Repair Reserves and Scope of Special Repairs) and Article 161 (Limit for Transfer to Special Repair Reserve Account) of the Order for Enforcement of the Income Tax Act before amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 1998; hereinafter in this Article referred to as the "Amending Order"), which remain in force pursuant to Article 12, paragraph (1) (Transitional Measures Concerning Special Repair Reserves) of the Supplementary Provisions of the Amending Order, the provisions of Article 36-2 (Assets Covered by Special Repair Reserves and Scope of Special Repairs) and Article 36-3 (Calculation, etc. of Limit for Transfer to Special Repair Reserve Account) of the Regulation for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Regulation") and the provisions of Article 2 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 19 of 1996) before amendment by the provisions of Article 4 of the Supplementary Provisions of this Ministerial Order remain in force. In this case, the phrase "大蔵省令" (Ministry of Finance Order, under the Ministry's name before 2001) in Article 36-2 and Article 36-3 of the Former Regulation is deemed to be replaced with "財務省令" (Ministry of Finance Order, under the Ministry's present name).