Supplementary Provisions, Article 8, paragraph (7)
第七項
Special provisions on the handling of the amount of revenue and the amount of expenses from a specified sale of assets falling under a sale on deferred payment terms in the case of the death or Absence From Japan of an individual subject to the provisions of the main clause of Article 65, paragraph (1) of the Former Income Tax Act Remaining in Force, and other necessary particulars concerning the application of the provisions of paragraphs (1) through (3), are specified by Cabinet Order.
旧効力所得税法第六十五条第一項本文の規定の適用を受けている個人が死亡し、又は出国をする場合における延払条件付販売等に該当する特定資産の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第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。