Supplementary Provisions, Article 3Transitional Provisions Concerning Depreciation by Individuals
第三条（個人の減価償却に関する経過規定）
The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for business on or after April 1, 1961 (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of important machinery, etc. prescribed in Article 10, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual acquired or manufactured and used for business before that date.
新法第十一条の規定は、個人が昭和三十六年四月一日（以下「施行日」という。）以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作して事業の用に供した改正前の租税特別措置法（以下「旧法」という。）第十条第一項に規定する重要機械等又は旧法第十一条第一項に規定する合理化機械等の減価償却費の額の計算については、なお従前の例による。
If an individual has, within six months from the Effective Date, used for business important machinery, etc. prescribed in Article 10, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) that the individual acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 10 or Article 11 of the Former Act remain in force with respect to the calculation of the amount of depreciation expenses of that important machinery, etc. or rationalization machinery, etc.
個人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第十条第一項に規定する重要機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）又は旧法第十一条第一項に規定する合理化機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）を同日から六月以内にその用に供した場合における当該重要機械等又は合理化機械等の減価償却費の額の計算については、旧法第十条又は第十一条の規定は、なおその効力を有する。
The provisions of Article 12, paragraph (1) and paragraph (3) (limited to the part concerning the provisions of paragraph (1) of that Article) of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment, etc. for which an individual has, on or after the Effective Date, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act (Act No. 5 of 1952) and obtained that approval, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment, etc. for which that approval was obtained, where an individual filed an application to obtain that approval before that date.
新法第十二条第一項及び第三項（同条第一項の規定に係る部分に限る。）の規定は、個人が施行日以後に企業合理化促進法（昭和二十七年法律第五号）第四条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等の減価償却費の額の計算について適用し、個人が同日前に当該承認を受けるための申請を行なつた場合における当該承認を受けた機械設備等の減価償却費の額の計算については、なお従前の例による。
The provisions of Article 12-2 of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment, etc. where an individual has, on or after the Effective Date, filed an application to obtain approval under Article 5, paragraph (1) of the Enterprise Rationalization Promotion Act and received the certification prescribed in paragraph (2) of that Article for the machinery and equipment, etc. for which that approval was obtained, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment, etc. where an individual filed an application to obtain that approval before that date and received that certification for the machinery and equipment, etc. for which that approval was obtained.
新法第十二条の二の規定は、個人が施行日以後に企業合理化促進法第五条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等につき同条第二項に規定する証明を受けた場合における当該機械設備等の減価償却費の額の計算について適用し、個人が、同日前に当該承認を受けるための申請を行なつた場合であつて、当該承認を受けた機械設備等につき当該証明を受けた場合における当該機械設備等の減価償却費の額の計算については、なお従前の例による。
For the purpose of applying the provisions of Article 16, paragraph (2) of the New Act to a ventilation tunnel or drainage tunnel prescribed in paragraph (2) of that Article that an individual prescribed in paragraph (1) of that Article acquired within the period prescribed in that paragraph and used for the individual's business, and to which the provisions of Article 10, paragraph (1) or Article 11, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (2) apply, the phrase "Article 11, paragraph (1)" in Article 16, paragraph (2) of the New Act is deemed to be replaced with "Article 11, paragraph (1), or Article 10, paragraph (1) or Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) that remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act".
新法第十六条第一項に規定する個人が同項に規定する期間内に取得してその事業の用に供した同条第二項に規定する通気坑道又は排水坑道で、第二項の規定によりその効力を有するものとされる旧法第十条第一項又は第十一条第一項の規定の適用を受けるものに対する新法第十六条第二項の規定の適用については、同項中「第十一条第一項」とあるのは、「第十一条第一項又は租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第三条第二項の規定によりその効力を有するものとされる同法の規定による改正前の租税特別措置法第十条第一項若しくは第十一条第一項」とする。