Supplementary Provisions, Article 12Transitional Measures Concerning Depreciation for Corporations
第十二条（法人の減価償却に関する経過措置）
The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation uses for its business on or after April 1, 1972, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that a corporation used for its business before that date.
新法第四十三条の規定は、法人が昭和四十七年四月一日以後にその事業の用に供する同条第一項に規定する合理化機械等について適用し、法人が同日前にその事業の用に供した旧法第四十三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 45 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the New Act that a corporation uses for its business on or after the date on which that Act comes into effect.
新法第四十五条の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、法人が同法の施行の日以後にその事業の用に供する新法第四十五条第一項に規定する工業用機械等について適用する。
If the gross revenue for the base year prescribed in Article 46-2, paragraph (1) of the Former Act for each business year of a corporation that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in that paragraph, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1972".
法人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日を含む各事業年度の旧法第四十六条の二第一項に規定する基準年度の総収入金額のうちに同項に規定する海外取引等による収入金額がある場合には、同項中「昭和四十九年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例による。
The provisions of Article 48-2 of the New Act apply to crude oil stockpiling facilities prescribed in paragraph (1) of that Article that a corporation prescribed in that paragraph uses for stockpiling crude oil on or after the Effective Date, and the provisions then in force continue to govern crude oil stockpiling facilities prescribed in Article 48-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph used for stockpiling crude oil before the Effective Date.
新法第四十八条の二の規定は、同条第一項に規定する法人が施行日以後に原油の備蓄の用に供する同項に規定する原油備蓄施設について適用し、旧法第四十八条の二第一項に規定する法人が施行日前に原油の備蓄の用に供した同項に規定する原油備蓄施設については、なお従前の例による。