Supplementary Provisions, Article 8Transitional Measures regarding Calculation of the Amount of Depreciation of Non-Business Assets
第八条（非事業用資産の減価の額の計算に関する経過措置）
The provisions of Article 85, paragraph (1) (Calculation of the Amount of Depreciation of Non-Business Assets) of the New Order apply to assets prescribed in that paragraph that an individual transfers on or after the Effective Date, and the provisions then in force continue to govern assets prescribed in Article 85, paragraph (1) (Calculation of the Amount of Depreciation of Non-Business Assets) of the Former Order that an individual transferred before the Effective Date.
新令第八十五条第一項（非事業用資産の減価の額の計算）の規定は、個人が施行日以後に譲渡をする同項に規定する資産について適用し、個人が施行日前に譲渡をした旧令第八十五条第一項（非事業用資産の減価の額の計算）に規定する資産については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 82 of 2007, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)