Supplementary Provisions, Article 4, paragraph (3), item (i)
一
if the amount of revenue and the amount of expenses from that former lease transfer (limited to one to which the provisions of the main clause of Article 65, paragraph (1) of the former Income Tax Act kept in effect apply) were not accounted for using the deferred-payment basis method prescribed in that paragraph in 2026 or 2027: the year in which they were not so accounted for;
当該旧リース譲渡(旧効力所得税法第六十五条第一項本文の規定の適用に係るものに限る。)に係る収入金額及び費用の額につき令和八年又は令和九年において同項に規定する延払基準の方法により経理しなかった場合 その経理しなかった年