Supplementary Provisions, Article 20Transitional Measures Regarding Cases of Renewal, etc. of Assets for Which Shortened Useful Life Is Recognized by Notification
第二十条（耐用年数短縮が届出により認められる資産の更新の場合等に関する経過措置）
The provisions of Article 32, paragraphs (2) and (4) of the New Regulation (Cases of Renewal of Assets for Which Shortening of Useful Life Is Approved upon Notification, etc.) apply to a written notification under Article 130, paragraph (7) or (8) of the New Order (Shortening of Useful Life) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 130, paragraph (7) or (8) of the Former Order (Shortening of Useful Life) that was submitted before the Effective Date.
新規則第三十二条第二項及び第四項（耐用年数短縮が届出により認められる資産の更新の場合等）の規定は、施行日以後に提出する新令第百三十条第七項又は第八項（耐用年数の短縮）の届出書について適用し、施行日前に提出した旧令第百三十条第七項又は第八項（耐用年数の短縮）の届出書については、なお従前の例による。
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)