Supplementary Provisions, Article 4Transitional Measures Concerning Depreciable Assets of Small Amounts, etc.

The provisions of Articles 138 and 139 of the New Order apply to Depreciable Assets that an individual acquires, or produces or constructs, on or after the Effective Date, and the provisions then in force continue to govern Depreciable Assets that an individual acquired, or produced or constructed, before the Effective Date.