Supplementary Provisions, Article 13Transitional Measures Concerning Depreciation for Corporations
第十三条（法人の減価償却に関する経過措置）
The provisions of items (i), (iv) and (vi) of the table in Article 43, paragraph (1) of the New Act and of Article 43-2, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 43, paragraph (1) of the New Act or pollution control facilities prescribed in Article 43-2, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act or pollution control facilities prescribed in Article 43-2, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第一号、第四号及び第六号並びに新法第四十三条の二第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する新法第四十三条第一項に規定する特定設備等又は新法第四十三条の二第一項に規定する公害防止施設について適用し、法人が施行日前に取得等をした旧法第四十三条第一項に規定する特定設備等又は旧法第四十三条の二第一項に規定する公害防止施設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。
The provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to depreciable assets listed in that item that a corporation holds at the end of the business year ending on or after the Effective Date, and with regard to depreciable assets listed in Article 45-3, paragraph (1), item (i) of the Former Act that a corporation holds at the end of the business year that ended before the Effective Date, the provisions then in force continue to govern.
新法第四十五条の三第一項第一号の規定は、法人が施行日以後に終了する事業年度終了の日において有する同号に掲げる減価償却資産について適用し、法人が施行日前に終了した事業年度終了の日において有する旧法第四十五条の三第一項第一号に掲げる減価償却資産については、なお従前の例による。
The provisions of item (i) of the table in Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. in a business year commencing on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act for which it made an acquisition, etc. in a business year that commenced before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities prescribed in that paragraph that a corporation provides for use in its business on or after the Effective Date, and with regard to jointly used facilities prescribed in Article 51, paragraph (1) of the Former Act that a corporation provided for use in its business before the Effective Date, the provisions then in force continue to govern.
新法第五十一条第一項の規定は、法人が施行日以後にその事業の用に供する同項に規定する共同利用施設について適用し、法人が施行日前にその事業の用に供した旧法第五十一条第一項に規定する共同利用施設については、なお従前の例による。
The provisions of Article 52 of the New Act apply in the case where a corporation pays expenses or contributions prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation paid expenses or contributions prescribed in Article 52, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第五十二条の規定は、法人が施行日以後に同条第一項に規定する費用又は負担金を支出する場合について適用し、法人が施行日前に旧法第五十二条第一項に規定する費用又は負担金を支出した場合については、なお従前の例による。