Supplementary Provisions, Article 3Transitional Measures Concerning Depreciation for Individuals
第三条（個人の減価償却に関する経過措置）
The provisions of items (ii), (v) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that an individual acquires, or manufactures or constructs, and uses for the individual's business on or after April 1, 1973.
新法第十一条第一項の表の第二号、第五号及び第六号の規定は、個人が昭和四十八年四月一日以後に取得又は製作若しくは建設をしてその事業の用に供する同項に規定する特定設備等について適用する。
The provisions of item (viii) of the table in Article 11, paragraph (1) of the New Act apply to vessels prescribed in that item that an individual acquires or manufactures and uses for the individual's business on or after April 1, 1973, and the provisions then in force continue to govern the case where an individual uses for the individual's business a vessel prescribed in item (vi) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that the individual acquired or manufactured before that date.
新法第十一条第一項の表の第八号の規定は、個人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同号に規定する船舶について適用し、個人が同日前に取得し、又は製作した改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第六号に規定する船舶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。
In the case where an individual uses for the individual's business depreciable assets listed in item (i) of the table in Article 11, paragraph (1) of the Former Act that the individual acquires, or manufactures or constructs, during the period from April 1, 1973 to March 31, 1976, the provisions of that Article govern, with the phrase "items (iii) through (v)" in that item deemed to be replaced with "items (i) through (ix) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975; hereinafter referred to as the '1975 Amendment Act') (hereinafter referred to as the 'Act on Special Measures Concerning Taxation as Amended in 1975')", and the phrase "one-quarter" deemed to be replaced with "one-quarter (or 16 percent in the case of using for business assets acquired, or manufactured or constructed, during the period from April 1, 1974 to March 31, 1975, and 8 percent in the case of using for business assets acquired, or manufactured or constructed, during the period from April 1, 1975 to March 31, 1976)".
個人が昭和四十八年四月一日から昭和五十一年三月三十一日までの間に取得又は製作若しくは建設をする旧法第十一条第一項の表の第一号に掲げる減価償却資産をその事業の用に供する場合については、同号中「第三号から第五号まで」とあるのは「租税特別措置法の一部を改正する法律（昭和五十年法律第十六号。以下「昭和五十年改正法」という。）による改正後の租税特別措置法（以下「昭和五十年新法」という。）第十一条第一項の表の第一号から第九号まで」と、「四分の一」とあるのは「四分の一（昭和四十九年四月一日から昭和五十年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の十六とし、同年四月一日から昭和五十一年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の八とする。）」として、同条の規定の例による。
With regard to the application of the provisions of Articles 12 through 13-2, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1975") in the case where the provisions of the preceding paragraph apply, the phrase "the preceding two Articles" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding two Articles (including Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; hereinafter referred to as the '1973 Amendment Act'))", the phrase "the preceding three Articles" in Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding three Articles (including Article 3, paragraph (3) of the Supplementary Provisions of the 1973 Amendment Act)", and the phrase "Article 11" in Article 12-3, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 16-2, paragraph (2), Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "Article 11 (including Article 3, paragraph (3) of the Supplementary Provisions of the 1973 Amendment Act)".
前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）による改正後の租税特別措置法（以下「昭和五十年新法」という。）第十二条から第十三条の二まで、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、昭和五十年新法第十二条第一項中「前二条」とあるのは「前二条（租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下「昭和四十八年改正法」という。）附則第三条第三項を含む。）」と、昭和五十年新法第十二条の二第一項中「前三条」とあるのは「前三条（昭和四十八年改正法附則第三条第三項を含む。）」と、昭和五十年新法第十二条の三第一項、第十三条第一項、第十三条の二第一項、第十六条の二第二項、第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十一条」とあるのは「第十一条（昭和四十八年改正法附則第三条第三項を含む。）」とする。
The provisions of Article 12 of the New Act apply to machinery and equipment, etc. for commercializing new technology prescribed in paragraph (1) of that Article that an individual acquires or manufactures and uses for the individual's business on or after April 1, 1973, and the provisions then in force continue to govern the case where an individual uses for the individual's business machinery and equipment, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual acquired or manufactured before that date.
新法第十二条の規定は、個人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同条第一項に規定する新技術企業化用機械設備等について適用し、個人が同日前に取得し、又は製作した旧法第十二条第一項に規定する機械設備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 allowance to be included in necessary expenses in calculating the amount of business income of an individual for 1974 and prior years for assets prescribed in Article 13, paragraph (1) of the Former Act in the case where that individual falls under the case specified by Cabinet Order referred to in that paragraph, the provisions of that Article govern, with the phrase "Article 11 through the preceding Article" in that paragraph deemed to be replaced with "Article 11 (including Article 11 of the Act on Special Measures Concerning Taxation as amended by the 1973 Amendment Act (hereinafter referred to as 'the New Act') and Article 3, paragraph (3) of the Supplementary Provisions of the 1973 Amendment Act) through the preceding Article, and Article 13 of the New Act".
個人が旧法第十三条第一項の政令で定める場合に該当する場合における当該個人の昭和四十九年分以前の年分の同項に規定する資産の事業所得の金額の計算上必要経費に算入する償却費の額の計算については、同項中「第十一条から前条まで」とあるのは、「第十一条（昭和四十八年改正法による改正後の租税特別措置法（以下「新法」という。）第十一条及び昭和四十八年改正法附則第三条第三項を含む。）から前条まで、新法第十三条」として、同条の規定の例による。