Article 19Non-Application of Multiple Provisions on Special Depreciation, etc.
第十九条（特別償却等に関する複数の規定の不適用）
Where a depreciable asset held by an individual is one to which two or more of the following provisions may be applied in a year, only one of those provisions applies to that depreciable asset.
個人の有する減価償却資産がその年において次に掲げる規定のうち二以上の規定の適用を受けることができるものである場合には、当該減価償却資産については、これらの規定のうちいずれか一の規定のみを適用する。
the provisions of Articles 10-3 through 10-5, Article 10-5-3, Article 10-5-5, Article 10-5-6 or Articles 11 through 14;
beyond what is listed in the preceding item, provisions specified by Cabinet Order as provisions that prescribe special provisions on depreciable assets.
前号に掲げるもののほか、減価償却資産に関する特例を定めている規定として政令で定める規定
Where the acquisition cost of a depreciable asset held by an individual includes the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (i), if the provisions of paragraph (1) or paragraph (4) of that Article, Article 10-2, paragraph (1) or Article 10-2-2, paragraph (1) have been applied to that amount of experimental research expenses, the provisions listed in the items of the preceding paragraph do not apply to that depreciable asset.
Where any one of the provisions listed in the items of paragraph (1) has been applied to a depreciable asset held by an individual in any year preceding the relevant year, the provisions listed in the items of that paragraph other than that one provision do not apply to that depreciable asset.