Supplementary Provisions, Article 15, paragraph (5)
第五項
Necessary matters concerning the application of the preceding two paragraphs in the case where an individual having an amount in a special repair reserves account dies are specified by Cabinet Order.
特別修繕引当金勘定の金額を有する個人が死亡した場合における前二項の規定の適用に関し必要な事項は、政令で定める。