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Supplementary Provisions, Article 15-3-2Replacement of Terms for Depreciable Assets Subject to Articles 15 through 15-3 of the Supplementary Provisions

第十五条の三の二(附則第十五条から前条までの規定の適用を受ける償却資産に関する読替え)

With regard to the application of Article 349-3-4 in the case where Article 349-3-4 applies to depreciable assets subject to the application of the provisions of Article 15 of the Supplementary Provisions through the preceding Article, in Article 349-3-4, the phrase "Article 349-3" is deemed to be replaced with "Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions", and the phrase "under that Article" is deemed to be replaced with "under those provisions".

附則第十五条から前条までの規定の適用を受ける償却資産について第三百四十九条の三の四の規定の適用がある場合における同条の規定の適用については、同条中「第三百四十九条の三」とあるのは「第三百四十九条の三又は附則第十五条から第十五条の三まで」と、「同条」とあるのは「これら」とする。

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