Supplementary Provisions, Article 6Transitional Measures Concerning Depreciation by Individuals
第六条（個人の減価償却に関する経過措置）
The provisions of Article 11 or Article 12-2 of the New Act apply to rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the New Act that an individual has acquired, manufactured or constructed and used for business on or after the Effective Date, and the provisions then in force continue to govern cases where an individual has used for the individual's business rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the Former Act that the individual acquired, manufactured or built before that date.
新法第十一条又は第十二条の二の規定は、個人が施行日以後に取得し、又は製作し、若しくは建設して事業の用に供した新法第十一条第一項又は第十二条の二第一項に規定する合理化機械等又は工業用機械等について適用し、個人が同日前に取得し、又は製作し、若しくは建築した旧法第十一条第一項又は第十二条の二第一項に規定する合理化機械等又は工業用機械等をその事業の用に供した場合については、なお従前の例による。
With regard to the calculation of the amount of depreciation allowances for fishing vessels to be included in necessary expenses in calculating the amount of business income for 1970 and subsequent years of an individual falling under the case listed in Article 13, paragraph (1), item (ii) of the Former Act, the provisions of that Article remain in force. In this case, with regard to the application of the provisions of Article 13-3 of the New Act to that individual, Article 13, paragraph (1) or (2) prescribed in that Article is to include the provisions of Article 13, paragraph (1) or (2) of the Former Act which remain in force.
旧法第十三条第一項第二号に掲げる場合に該当する個人の昭和四十五年分以後の事業所得の金額の計算上必要経費に算入する漁船に係る償却費の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、当該個人に対する新法第十三条の三の規定の適用については、同条に規定する第十三条第一項又は第二項には、なおその効力を有するものとされる旧法第十三条第一項又は第二項の規定を含むものとする。