Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation for Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of items (v) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those items for which an individual carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business depreciable assets listed in item (vi) of the table in Article 11, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第五号及び第六号の規定は、個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これらの号に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第六号に掲げる減価償却資産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 depreciable assets specified by Cabinet Order prescribed in item (iv) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date for which the acquisition, etc. is carried out within the period specified by Cabinet Order under that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
With regard to computers specified by Cabinet Order prescribed in item (viii) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date that are acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to those computers, the provisions then in force continue to govern.
施行日前に旧法第十一条第一項の表の第八号に規定する政令で定められた電子計算機に係る同項の政令で定める期間内に取得又は製作をされる当該電子計算機については、なお従前の例による。
With regard to the application of the provisions of Article 10-2, Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "from the following Article" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "from the following Article (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amending Act"))", the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act with "the preceding two Articles (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "Article 11" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1) and Article 16-2, paragraph (2) of the New Act with "Article 11 (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", and the phrase "from Article 10-2" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "from Article 10-2, Article 11 (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act), and Article 12".
前二項の規定の適用がある場合における新法第十条の二、第十二条の二から第十四条まで、第十六条、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、新法第十条の二第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第五条第二項及び第三項を含む。）から」と、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第十二条の三第一項中「前三条」とあるのは「前三条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項及び第十六条の二第二項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法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「第十条の二から」とあるのは「第十条の二、第十一条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）、第十二条から」とする。
With regard to the application of the provisions of Articles 10-2 and 12-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1979" in this paragraph and Article 14, paragraph (5) of the Supplementary Provisions) in the case where the provisions of paragraph (2) apply, the phrase "from the following Article" in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 is deemed to be replaced with "from the following Article (including Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 12-4, paragraph (1)))", and the phrase "Article 11" in Article 12-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)".
第二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（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）による改正後の租税特別措置法（以下この項及び附則第十四条第五項において「昭和五十四年新法」という。）第十条の二及び第十二条の四の規定の適用については、昭和五十四年新法第十条の二第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第十二条の四第一項において「昭和五十三年改正法」という。）附則第五条第二項を含む。）から」とし、昭和五十四年新法第十二条の四第一項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）」とする。
With regard to the application of the provisions of Articles 12 through 12-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1980" in this paragraph, Article 14, paragraph (6) and Article 18, paragraph (6) of the Supplementary Provisions) in the case where the provisions of paragraph (2) apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "the preceding Article (including Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Articles 12-2 and 12-3))", the phrase "Article 11" in Article 12-2, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)", and the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act), Article 12 and Article 12-2".
第二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（昭和五十五年法律第九号）による改正後の租税特別措置法（以下この項、附則第十四条第六項及び第十八条第六項において「昭和五十五年新法」という。）第十二条から第十二条の三までの規定の適用については、昭和五十五年新法第十二条第一項中「前条」とあるのは「前条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第十二条の二及び第十二条の三において「昭和五十三年改正法」という。）附則第五条第二項を含む。）」と、昭和五十五年新法第十二条の二第一項及び第二項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）」と、昭和五十五年新法第十二条の三第一項中「前三条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）、第十二条及び第十二条の二」とする。
The provisions of Article 12 of the New Act apply to pollution control facilities prescribed in paragraph (1) of that Article for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business pollution control facilities prescribed in Article 12, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of item (i) of the table in Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment and factory buildings and their associated facilities prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment and factory buildings and their associated facilities prescribed in Article 13, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
Except in the case specified in the following paragraph, the provisions of Article 13-2, paragraph (1), item (i) of the New Act apply to the calculation of the amount of depreciation allowance for depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for depreciable assets listed in Article 13-2, paragraph (1), item (i) of the Former Act held by a member of a commercial and industrial association, etc. prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph to depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in (a) of Article 13-2, paragraph (1), item (i) of the New Act that is specified by Cabinet Order and that obtains, during the period from the Effective Date to March 31, 1979, the approval referred to in that item for a small and medium sized enterprise structural improvement plan relating to a rationalization project prescribed in that item, the phrase "two-fifths" in that paragraph is deemed to be replaced with "one-half".
新法第十三条の二第一項第一号の規定は、次項に定める場合を除き、施行日以後に同号に規定する中小企業構造改善計画につき同号の承認を受ける同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却費の額の計算については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第十三条の二第一項第一号に規定する適正化事業に係る中小企業構造改善計画につき同号の承認を受ける同号イに規定する商工組合等のうち政令で定めるものの構成員の有する同号に掲げる減価償却資産に対する同項の規定の適用については、同項中「五分の二」とあるのは、「二分の一」とする。
In the case where an individual who is a member of a commercial and industrial association, etc. prescribed in Article 13-2, paragraph (1), item (i) of the Former Act that obtained, within one year before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and who did not fall under the case listed in that item because the individual was a member of a commercial and industrial association, etc. that had obtained approval for another small and medium sized enterprise structural improvement plan prescribed in that item, implements that small and medium sized enterprise structural improvement plan, if the small and medium sized enterprise structural improvement plan so implemented falls under a small and medium sized enterprise structural improvement plan prescribed in Article 13-2, paragraph (1), item (i) of the New Act that is established for the business listed in (b) of that item, the provisions of that Article apply to depreciable assets listed in that item for which that individual carries out the acquisition, etc. on or after the Effective Date, deeming the approval for the small and medium sized enterprise structural improvement plan so implemented to have been given on the Effective Date.
旧法第十三条の二第一項第一号に規定する中小企業構造改善計画につき施行日前一年以内に同号の承認を受けた同号に規定する商工組合等の構成員である個人で同号に規定する他の中小企業構造改善計画に係る承認を受けた商工組合等の構成員であつたため同号に掲げる場合に該当しなかつたものが、当該中小企業構造改善計画を実施する場合において、その実施する中小企業構造改善計画が新法第十三条の二第一項第一号ロに掲げる事業について定められた同号に規定する中小企業構造改善計画に該当するものであるときは、その実施する中小企業構造改善計画に係る承認が施行日にされたものとみなして、当該個人が施行日以後に取得等をする同号に掲げる減価償却資産につき同条の規定を適用する。
The provisions of Article 13-2, paragraph (1), item (ii) of the New Act apply to the calculation of the amount of depreciation allowance for depreciable assets listed in that item held by a member of a specified association prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for depreciable assets listed in Article 13-2, paragraph (1), item (ii) of the Former Act held by a member of a specified association prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
新法第十三条の二第一項第二号の規定は、施行日以後に同号に規定する構造改善事業計画につき同号の承認を受ける同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第二号に規定する構造改善事業計画につき同号の承認を受けた同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却費の額の計算については、なお従前の例による。
The provisions of Article 13-2, paragraph (1), item (iii) of the New Act apply to the calculation of the amount of depreciation allowance for fishing vessels listed in that item held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
新法第十三条の二第一項第三号の規定は、施行日以後に同号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却費の額の計算については、なお従前の例による。
The provisions of Article 14, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する施設建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する特定建築物等については、なお従前の例による。
With regard to the business operator's contributions prescribed in Article 18-2, paragraph (1) of the Former Act that an individual paid before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に納付した旧法第十八条の二第一項に規定する事業者負担金については、なお従前の例による。