Supplementary Provisions, Article 17, paragraph (6)
第六項
Special provisions for the treatment of the amount of revenue and the amount of expenses from instalment sales under the transitional rules in the case of the death or Absence From Japan of an individual to whom the provisions of paragraph (2) apply, and other necessary matters concerning the application of that paragraph, are specified by Cabinet Order.
第二項の規定の適用を受ける個人が死亡し、又は出国をする場合における経過措置対象割賦販売等に係る収入金額及び費用の額の処理の特例その他同項の規定の適用に関し必要な事項は、政令で定める。