Supplementary Provisions, Article 4Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation
第四条（特別な評価方法の承認申請書の記載事項に関する経過措置）
The provisions of Article 22 (Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation) of the New Regulation apply to a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the New Order that an individual submits on or after January 1, 2010, and the provisions then in force continue to govern a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the Former Order that an individual submitted before that date.
新規則第二十二条（特別な評価方法の承認申請書の記載事項）の規定は、個人が平成二十二年一月一日以後に提出する新令第九十九条の二第二項（たな卸資産の特別な評価の方法）の申請書について適用し、個人が同日前に提出した旧令第九十九条の二第二項（たな卸資産の特別な評価の方法）の申請書については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 17 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 104 of 2009.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 104 of 2009 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)