Supplementary Provisions, Article 12Transitional Measures for Periods to Which Revenue and Expenses from Deferred-Payment Sales and Similar Dealings Are Attributed
第十二条（延払条件付販売等に係る収入及び費用の帰属時期に関する経過措置）
The provisions of Article 65 of the New Income Tax Act apply to the amount of revenue and the amount of expenses from sales, etc. of assets prescribed in paragraph (1) of that Article that fall under deferred-payment sales and similar dealings prescribed in paragraph (3) of that Article under contracts concluded on or after April 1, 2008, and to the amount of revenue and the amount of expenses from lease transfers prescribed in paragraph (2) of that Article under contracts concluded on or after that date, and the provisions then in force continue to govern the amount of revenue and the amount of expenses from sales, etc. of assets prescribed in Article 65, paragraph (1) of the Former Income Tax Act that fall under deferred-payment sales and similar dealings prescribed in paragraph (2) of that Article under contracts concluded before that date.
新所得税法第六十五条の規定は、平成二十年四月一日以後に締結される契約に係る同条第三項に規定する延払条件付販売等に該当する同条第一項に規定する資産の販売等に係る収入金額及び費用の額並びに同日以後に締結される契約に係る同条第二項に規定するリース譲渡に係る収入金額及び費用の額について適用し、同日前に締結された契約に係る旧所得税法第六十五条第二項に規定する延払条件付販売等に該当する同条第一項に規定する資産の販売等に係る収入金額及び費用の額については、なお従前の例による。