Supplementary Provisions, Article 7Transitional Measures Concerning the Transfer Limit to the Reserve Account for Bad Debts for Collectively Assessed Loans
第七条（一括評価貸金に係る貸倒引当金勘定への繰入限度額に関する経過措置）
The provisions of Article 145, paragraph (2) (Transfer Limit to the Reserve Account for Bad Debts for Collectively Assessed Loans) of the New Order apply to the income tax for 2015 and subsequent years, and the provisions then in force continue to govern the income tax for 2014 and earlier years.
新令第百四十五条第二項（一括評価貸金に係る貸倒引当金勘定への繰入限度額）の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2015 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies before the date this Cabinet Order comes into effect, the phrase "January 1, 2015" in Article 145, paragraph (2) of the New Order is deemed to be replaced with "January 1, 1998", and the phrase "2015 and 2016" is deemed to be replaced with "1998 and 1999".
新令第百四十五条第一項の居住者がこの政令の施行の日前に死亡した場合における当該居住者の平成二十七年分の所得税に係る同条第二項の規定の適用については、同項中「平成二十七年一月一日」とあるのは「平成十年一月一日」と、「平成二十七年及び平成二十八年」とあるのは「平成十年及び平成十一年」とする。
With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2016 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies during the period from January 1 to December 31, 2016, the phrases "December 31 of each of the years 2015 and 2016" and "December 31 of each of those years" in Article 145, paragraph (2) of the New Order are deemed to be replaced with "December 31, 2015 and the time of death".
新令第百四十五条第一項の居住者が平成二十八年一月一日から同年十二月三十一日までの間に死亡した場合における当該居住者の平成二十八年分の所得税に係る同条第二項の規定の適用については、同項中「平成二十七年及び平成二十八年の各年の十二月三十一日」とあり、及び「当該各年の十二月三十一日」とあるのは、「平成二十七年十二月三十一日及びその死亡の時」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)