Supplementary Provisions, Article 14Transitional Measures Concerning the Calculation of Income in Each Class Relating to Lease Transactions
第十四条(リース取引に係る各種所得の金額の計算に関する経過措置)
The provisions then in force continue to govern a lease transaction prescribed in Article 184-2, paragraph (3) (Calculation of Income in Each Class Pertaining to Lease Transactions) of the Former Order that pertains to a contract entered into before April 1, 2008.
平成二十年四月一日前に締結された契約に係る旧令第百八十四条の二第三項(リース取引に係る各種所得の金額の計算)に規定するリース取引については、なお従前の例による。
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 82 of 2007 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)