Supplementary Provisions, Article 4Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets

In applying the provisions 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 25, paragraph (7), (9), (11) or (13) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004; hereinafter referred to as 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 13-3 (limited to the portion pertaining to paragraph (1), item (iii)), Article 14, paragraph (1), Article 14-2 or Article 15 (Special Depreciation, etc. of Machinery, etc. of Individuals Implementing a Farm Management Improvement Plan, etc.) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 25, paragraph (7), (9), (11) or (13) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of that Act".