Supplementary Provisions, Article 6Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets

With regard to the application of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 7, paragraph (9), (11), (13), (15) or (17) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Amending Act apply, in Article 133-2, paragraph (1) of the New Order, "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-2 (limited to the portion pertaining to paragraph (1), item (i)), Article 13-3 (limited to the portion pertaining to paragraph (1), item (iv)), Article 14 (limited to the portion pertaining to paragraph (1)), Article 14-2 or Article 15 (Special Depreciation, etc. of Machinery, etc. of Members of Specified Associations, etc. Implementing a Management Base Strengthening Plan) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) that are to remain in force pursuant to the provisions of Article 7, paragraph (9), (11), (13), (15) or (17) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of that Act".