Supplementary Provisions, Article 4Transitional 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 14 (limited to the portion pertaining to paragraph (1)) (Special Depreciation of Quality Rental Housing) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before the amendment by the provisions of Article 18 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Amending Act, as it remains in force pursuant to the provisions of Article 57, paragraph (5) (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 14 (limited to the portion pertaining to paragraph (1)) (Special Depreciation of Quality Rental Housing) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 18 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), as it remains in force pursuant to the provisions of Article 57, paragraph (5) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of that Act".