Supplementary Provisions, Article 4, paragraph (8)
第八項
Special provisions on the treatment of the amount of revenue and the amount of expenses from former lease transfers in the case of the death or Absence From Japan of an individual to whom the provisions of the main clause of Article 65, paragraph (1) or the main clause of paragraph (2) of the former Income Tax Act kept in effect are being applied, and other matters necessary for the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order.
旧効力所得税法第六十五条第一項本文又は第二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旧リース譲渡に係る収入金額及び費用の額の処理の特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。