Supplementary Provisions, Article 3Transitional Provisions Concerning Depreciation for Individuals
第三条（個人の減価償却に関する経過規定）
The provisions of Article 13-3 of the New Act (limited to the part relating to paragraph (4) of that Article) apply to an individual's revenue prescribed in paragraph (1) of that Article that derives from overseas transactions, etc. prescribed in that paragraph on or after April 1, 1966 (hereinafter referred to as the "Effective Date"), and with regard to revenue prescribed in Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that derives from overseas transactions, etc. prescribed in that paragraph before that date, the provisions then in force continue to govern.
新法第十三条の三の規定（同条第四項に係る部分に限る。）は、個人の昭和四十一年四月一日（以下「施行日」という。）以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、同日前の改正前の租税特別措置法（以下「旧法」という。）第十三条の三第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。