Supplementary Provisions, Article 10Transitional Measures Concerning Reserve for Loss on Returned Goods

In the case where Article 17, paragraph (2) (Transitional Measures Concerning Instalment Sales or Similar Transactions) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter referred to as the "Amending Act") applies to an individual, with regard to the application of Article 150, paragraph (1) (Transfer Limit to the Reserve Account for Returned Goods Adjustment) of the New Order, the phrase "sale on deferred payment terms prescribed in Article 65, paragraph (2) (Sale on Deferred Payment Terms)" in item (i) of that paragraph is deemed to be replaced with "sale on deferred payment terms prescribed in Article 65, paragraph (2) (Sale on Deferred Payment Terms) and instalment sale under the transitional rules prescribed in Article 17, paragraph (2) (Transitional Measures Concerning Instalment Sales or Similar Transactions) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter referred to in this item as the "1998 Amending Act")", the phrase "to which the provisions of the main clause of paragraph (1) of that Article applied" is deemed to be replaced with "to which the provisions of the main clause of Article 65, paragraph (1) of the Act or the provisions of Article 17, paragraph (2) of the Supplementary Provisions of the 1998 Amending Act applied", and the phrase "sale on deferred payment terms prescribed in paragraph (2) of that Article" is deemed to be replaced with "sale on deferred payment terms prescribed in Article 65, paragraph (2) of the Act and instalment sale under the transitional rules prescribed in Article 17, paragraph (2) of the Supplementary Provisions of the 1998 Amending Act".