Supplementary Provisions, Article 35Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with Insurance Monies
第三十五条（保険金等で取得した固定資産等の圧縮額の損金算入に関する経過措置）
The provisions of Article 47, paragraph (1) of the New Corporation Tax Act apply to a contract pertaining to a lease transaction prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract pertaining to the leasing of substituted assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act that a corporation concluded before that date, the provisions then in force continue to govern.
新法人税法第四十七条第一項の規定は、法人が平成二十年四月一日以後に締結する同項に規定するリース取引に係る契約について適用し、法人が同日前に締結した旧法人税法第四十七条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。