Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Valuation of Securities
第二条(有価証券の評価の方法に関する経過措置)
The provisions of Article 108, paragraph (2) (Statutory Methods of Valuation of Securities) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to a Reassessment or determination under that paragraph that is made on or after the date of enforcement of this Cabinet Order.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 40 of 1980.
Short name set inSupplementary Provisions, Article 2, paragraph (1)