Supplementary Provisions, Article 16Transitional Measures Regarding Matters to Be Stated in a Written Notification When Adopting the Former Straight-Line Method over the Lease Period

The provisions of Article 25-2 (Matters to Be Stated in a Written Notification When Adopting the Former Straight-Line Method over the Lease Period) of the New Regulation apply to a written notification under Article 121-2, paragraph (2) (Special Provisions on the Depreciation Method for Assets Leased Out) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 121-2, paragraph (2) (Special Provisions on the Depreciation Method for Assets Leased Out) of the Former Order that was submitted before the Effective Date.