Supplementary Provisions, Article 13Transitional Measures Concerning Product Warranty Reserves
第十三条（製品保証等引当金に関する経過措置）
With regard to the application of Article 55-2 (Product Warranty Reserves) of the Former Act, which is to remain in force pursuant to Article 16, paragraph (1) (Transitional Measures Concerning Product Warranty Reserves) of the Supplementary Provisions of the Amending Act, the provisions of Articles 163-2 through 163-5 (Transfer Limit to the Product Warranty Reserve Account, etc.) of the Former Order remain in force.
改正法附則第十六条第一項（製品保証等引当金に関する経過措置）の規定によりなおその効力を有するものとされる旧法第五十五条の二（製品保証等引当金）の規定の適用については、旧令第百六十三条の二から第百六十三条の五まで（製品保証等引当金勘定への繰入限度額等）の規定は、なおその効力を有する。
The provisions of Article 163-5 of the Former Order, which are to remain in force pursuant to the preceding paragraph, apply mutatis mutandis where a Resident who has the amount of the product warranty reserve account prescribed in Article 16, paragraph (2) of the Supplementary Provisions of the Amending Act has died.
前項の規定によりなおその効力を有するものとされる旧令第百六十三条の五の規定は、改正法附則第十六条第二項の製品保証等引当金勘定の金額を有する居住者が死亡した場合について準用する。
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 104 of 1998 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 104 of 1998, short name for the 1998 Act partially amending the Corporation Tax Act and other laws (Act No. 24 of 1998).
Short name set inSupplementary Provisions, Article 10, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 104 of 1998, the Income Tax Act as it stood before Article 2 of the Act those supplementary provisions call the amending Act (改正法), as kept in force by Article 15, paragraph (2) of that Act's supplementary provisions amended it.
Short name set inSupplementary Provisions, Article 12, paragraph (1)