Supplementary Provisions, Article 24Transitional Provisions Concerning Increase or Decrease in the Allowable Depreciation Amount Where Export Is Not Certified, etc.
第二十四条（輸出の証明がされない場合等の償却範囲額の増減に関する経過規定）
In the case where a corporation prescribed in the items of Article 57-4, paragraph (1) of the Former Act has come to fall under the case listed in any of those items, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount for the business year that includes the day on which the corporation came to fall under that case of fixed assets prescribed in that paragraph that the corporation holds at the end of that business year. In this case, the provisions of the second sentence of paragraph (1) of the preceding Article apply mutatis mutandis.
旧法第五十七条の四第一項各号に規定する法人が当該各号に掲げる場合に該当することとなつた場合におけるその該当することとなつた日を含む事業年度終了の日において当該法人の有する同項に規定する固定資産に係る当該事業年度の償却範囲額の計算については、同条の規定は、なおその効力を有する。この場合においては、前条第一項後段の規定を準用する。
With regard to fixed assets to which the provisions of Article 57-4, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 46-2 of the New Act apply, for the application of the provisions of that paragraph to them, the phrase "through Article 45" in that paragraph is deemed to be replaced with "through the preceding Article", the phrase "the provisions of the preceding Article" with "the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the Amending Act", and the phrase "the sum of the allowable depreciation amount (where there is a depreciation shortfall prescribed in the provisions of that Act and orders based on that Act, the amount obtained by deducting the amount equivalent to that depreciation shortfall; the same applies hereinafter in this paragraph) and the amount calculated by multiplying that allowable depreciation amount (where the provisions of that Article apply to those fixed assets, the amount obtained by deducting the amount equivalent to one-third prescribed in paragraph (1) of that Article) by the base overseas transaction ratio (where there is an amount equivalent to the depreciation shortfall so deducted, the amount obtained by adding that amount)" with "the sum of the allowable depreciation amount and the amount calculated by multiplying the allowable depreciation amount calculated in the case where the provisions of Articles 57-3 and 57-4 of that Act are not applied to those fixed assets (where there is a depreciation shortfall prescribed in the provisions of the Corporation Tax Act and orders based on that Act, the amount obtained by deducting the amount equivalent to that depreciation shortfall) by the base overseas transaction ratio".
前項の規定によりその効力を有するものとされる旧法第五十七条の四第一項の規定の適用を受ける固定資産で、新法第四十六条の二の規定の適用を受けるものに対する同項の規定の適用については、同項中「第四十五条まで」とあるのは「前条まで」と、「前条の規定」とあるのは「改正法附則第二十四条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第五十七条の四の規定」と、「償却範囲額（同法及び同法に基づく命令の規定に定める償却不足額があるときは、当該償却不足額に相当する金額を控除した金額。以下この項において同じ。）と当該償却範囲額（当該固定資産について同条の規定の適用を受けるときは、同条第一項に規定する三分の一に相当する金額を控除した金額）に基準海外取引割合を乗じて計算した金額との合計額（その控除した償却不足額に相当する金額があるときは、当該金額を加算した金額）」とあるのは「償却範囲額と当該固定資産について同法第五十七条の三及び第五十七条の四の規定を適用しないで計算した場合の償却範囲額（法人税法及び同法に基づく命令の規定に定める償却不足額があるときは、当該償却不足額に相当する金額を控除した金額）に基準海外取引割合を乗じて計算した金額との合計額」とする。