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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.

改正後の所得税法施行令(以下「新令」という。)第百八条第二項(有価証券の法定評価方法)の規定は、この政令の施行の日以後に行う同項の更正又は決定について適用する。

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