Supplementary Provisions

附　則

This Cabinet Order comes into effect on the date of promulgation.

この政令は、公布の日から施行する。

The provisions of Article 203 (limited to the part pertaining to item (ii)) (Expenditures Included in Losses of Business Assets Affected by Disaster) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to expenditures for the costs listed in that item made on or after January 1, 2011, and the provisions then in force continue to govern expenditures for the costs listed in Article 203, item (ii) (Expenditures Included in Losses of Business Assets Affected by Disaster) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") made before that date.

改正後の所得税法施行令（以下「新令」という。）第二百三条（第二号に係る部分に限る。）（被災事業用資産の損失に含まれる支出）の規定は、平成二十三年一月一日以後にした同号に掲げる費用の支出について適用し、同日前にした改正前の所得税法施行令（以下「旧令」という。）第二百三条第二号（被災事業用資産の損失に含まれる支出）に掲げる費用の支出については、なお従前の例による。

The provisions of Article 206, paragraph (1) (limited to the part pertaining to item (ii)) (Scope, etc. of Casualty Losses Subject to the Deduction of Casualty Losses) of the New Order apply to expenditures listed in that item made on or after January 1, 2011, and the provisions then in force continue to govern expenditures listed in Article 206, paragraph (1), item (ii) (Scope, etc. of Casualty Losses Subject to the Deduction of Casualty Losses) of the Former Order made before that date.

新令第二百六条第一項（第二号に係る部分に限る。）（雑損控除の対象となる雑損失の範囲等）の規定は、平成二十三年一月一日以後にした同号に掲げる支出について適用し、同日前にした旧令第二百六条第一項第二号（雑損控除の対象となる雑損失の範囲等）に掲げる支出については、なお従前の例による。

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Supplementary Provisions