Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第二条（所得税法施行令の一部改正に伴う経過措置）
The provisions then in force continue to govern the right to use heat supply facilities listed in Article 6, item (viii), (o) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 2 that an individual acquired before the date of enforcement of this Cabinet Order.
個人がこの政令の施行の日前に取得した第二条の規定による改正前の所得税法施行令第六条第八号ヨに掲げる熱供給施設利用権については、なお従前の例による。
The right to receive, by bearing, with respect to a deemed heat supply operator prescribed in Article 50, paragraph (1) of the Supplementary Provisions of the Amending Act that carries on the business of heat supply in a designated former supply area prescribed in that paragraph, the cost required for installing heat supply facilities prescribed in Article 2, paragraph (4) of the Heat Supply Business Act (Act No. 88 of 1972) pertaining to that business, the heat supply prescribed in paragraph (1) of that Article using those facilities, is deemed, for the purpose of the application of Article 6 of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 2 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph), to be an intangible Fixed Asset listed in item (viii) of that Article.
The right prescribed in the preceding paragraph (including what corresponds to that right outside Japan) is deemed, for the purpose of the application of Article 225-16, paragraph (2) and Article 291-2, paragraph (2) of the New Order for Enforcement of the Income Tax Act, to be an intangible Fixed Asset listed in Article 225-16, paragraph (2), item (i), (c) and Article 291-2, paragraph (2), item (i), (c) of the New Order for Enforcement of the Income Tax Act.
前項に規定する権利（国外における当該権利に相当するものを含む。）は、新所得税法施行令第二百二十五条の十六第二項及び第二百九十一条の二第二項の規定の適用については、新所得税法施行令第二百二十五条の十六第二項第一号ハ及び第二百九十一条の二第二項第一号ハに掲げる無形固定資産とみなす。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 48 of 2016, short name for the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015).
Short name set inSupplementary Provisions, Article 1, paragraph (1)
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
In Article 2, paragraphs (2) and (3) of the supplementary provisions (附則) of Cabinet Order No. 48 of 2016, the Order for Enforcement of the Income Tax Act as amended by Article 2 of that Cabinet Order.
Short name set inSupplementary Provisions, Article 2, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (3)