Supplementary Provisions, Article 15Transitional Measures Regarding Matters to Be Stated in a Written Application for Approval When Adopting the Replacement Method
第十五条（取替法を採用する場合の承認申請書の記載事項に関する経過措置）
The provisions of Article 25 (Matters to Be Stated in a Written Application for Approval When Adopting the Replacement Method) of the New Regulation apply to a written application under Article 121, paragraph (4) (Special Provisions on the Depreciation Method for Replacement Assets) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 121, paragraph (4) (Special Provisions on the Depreciation Method for Replacement Assets) of the Former Order that was submitted before the Effective Date.
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)