Supplementary Provisions, Article 4Transitional Measures Concerning Depreciation, etc. for Individuals
第四条（個人の減価償却等に関する経過措置）
The provisions of Articles 11 and 11-2 of the New Act apply to rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual used for the individual's business before that date.
新法第十一条及び第十一条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後にその事業の用に供する新法第十一条第一項に規定する合理化機械等について適用し、個人が同日前にその事業の用に供した旧法第十一条第一項に規定する合理化機械等については、なお従前の例による。
The provisions of Article 16-2 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which an individual obtains the certification under Article 16-2, paragraph (1) of the New Act on or after the date listed in Article 1, item (iii) of the Supplementary Provisions.
新法第十六条の二の規定は、個人が附則第一条第三号に掲げる日以後に新法第十六条の二第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。
The provisions of Article 18-2 of the New Act apply to business operators' contributions prescribed in paragraph (1) of that Article that an individual pays on or after the Effective Date.
新法第十八条の二の規定は、個人が施行日以後に納付する同条第一項に規定する事業者負担金について適用する。