Supplementary Provisions
附 則
This Ministerial Order comes into effect as of October 1, 2010.
この省令は、平成二十二年十月一日から施行する。
The provisions of Article 3, paragraphs (1) and (2) (Useful Life, etc. of Used Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to a qualified company split by split-off or a qualified in-kind distribution carried out on or after the effective date of this Ministerial Order that is prescribed in Article 2, item (xii)-12 or (xii)-15 (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter referred to as the "Amending Act"), and for a qualified company split by split-off or a qualified post-formation acquisition of assets prescribed in Article 2, item (xii)-12 or (xii)-15 (Definitions) of the Corporation Tax Act before amendment by Article 2 of the Amending Act that was carried out before that date, the provisions then in force continue to govern.
改正後の減価償却資産の耐用年数等に関する省令第三条第一項及び第二項（中古資産の耐用年数等）の規定は、この省令の施行の日以後に行われる所得税法等の一部を改正する法律（平成二十二年法律第六号。以下「改正法」という。）第二条の規定による改正後の法人税法（昭和四十年法律第三十四号）第二条第十二号の十二又は第十二号の十五（定義）に規定する適格分割型分割又は適格現物分配について適用し、同日前に行われた改正法第二条の規定による改正前の法人税法第二条第十二号の十二又は第十二号の十五（定義）に規定する適格分割型分割又は適格事後設立については、なお従前の例による。
Amending Actmachine translation
「改正法」
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 20 of 2010, short name for Act No. 6 of 2010, the 2010 Act partially amending the Income Tax Act and other laws, whose Article 2 amended the Corporation Tax Act.
Short name set inSupplementary Provisions, paragraph (2)