Supplementary Provisions, Article 10Transitional Measures for Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Government Subsidies, etc.
第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置）
The provisions of Article 42, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national subsidies, etc. prescribed in Article 42, paragraph (1) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality; hereinafter the same applies up to Article 16 of the Supplementary Provisions) receives on or after the Effective Date, and with regard to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national subsidies, etc. prescribed in Article 42, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation received before the Effective Date, the provisions then in force continue to govern.
新法人税法第四十二条第一項及び第五項の規定は、法人（人格のない社団等を含む。以下附則第十六条までにおいて同じ。）が施行日以後に交付を受ける新法人税法第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産について適用し、法人が施行日前に交付を受けた第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産については、なお従前の例による。
The provisions of Article 45, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in those provisions that a corporation receives on or after the Effective Date, and with regard to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in Article 45, paragraph (1) or (5) of the Former Corporation Tax Act that a corporation received before the Effective Date, the provisions then in force continue to govern.
新法人税法第四十五条第一項及び第五項の規定は、法人が施行日以後に交付を受けるこれらの規定の金銭又は資材に係るこれらの規定に規定する固定資産について適用し、法人が施行日前に交付を受けた旧法人税法第四十五条第一項又は第五項の金銭又は資材に係るこれらの規定に規定する固定資産については、なお従前の例による。
The provisions of Article 46, paragraph (1) of the New Corporation Tax Act apply to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. on or after the Effective Date based on the levy set forth in that paragraph, and with regard to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. before the Effective Date based on the levy set forth in Article 46, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern.
新法人税法第四十六条第一項の規定は、協同組合等が施行日以後に同項の賦課に基づいて納付される金額に係る同項に規定する固定資産について適用し、協同組合等が施行日前に旧法人税法第四十六条第一項の賦課に基づいて納付された金額に係る同項に規定する固定資産については、なお従前の例による。
The provisions of Article 47, paragraphs (1) and (5) of the New Corporation Tax Act apply to substituted assets or damaged assets, etc. prescribed in paragraph (1) of that Article, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation receives on or after the Effective Date, and with regard to substituted assets, owned Fixed Assets that were damaged or assets that are to become substituted assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation received before the Effective Date, the provisions then in force continue to govern.