Supplementary Provisions, Article 16Transitional Measures Concerning Depreciation for Corporations
第十六条（法人の減価償却に関する経過措置）
With regard to depreciable assets specified before the Effective Date by Cabinet Order as prescribed in item (vii) of the table in Article 43, paragraph (1) of the Former Act, of which a corporation listed in that item makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article and Articles 21 and 30 of the Supplementary Provisions) within the period specified by Cabinet Order under that paragraph in relation to those depreciable assets, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 42-4, Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the following Article through" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with "the following Article (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "the preceding three Articles" in Article 45-2, paragraphs (1) and (3) of the New Act is deemed to be replaced with "the preceding three Articles (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 45-4, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Article 43 (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)".
前項の規定の適用がある場合における新法第四十二条の四、第四十五条から第四十七条まで、第四十九条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十二条の四第一項中「次条から」とあるのは「次条（昭和五十四年改正法附則第十六条第一項を含む。）から」と、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十四年改正法附則第十六条第一項を含む。）」と、新法第四十五条の二第一項及び第三項中「前三条」とあるのは「前三条（昭和五十四年改正法附則第十六条第一項を含む。）」と、新法第四十五条の三第一項、第四十五条の四第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第四十三条」とあるのは「第四十三条（昭和五十四年改正法附則第十六条第一項を含む。）」とする。
With regard to the application of the provisions of Articles 42-4, 45 and 45-2 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (1) apply, the phrase "(the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "(the following Article (including Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; referred to as the "1979 Amendment Act" in Article 45, paragraph (1), Article 45-2, paragraphs (1) and (3) and Article 63, paragraph (1), item (iv)))", and the phrase "Article 43" in Article 45, paragraph (1) and Article 45-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 43 (including Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)".
第一項の規定の適用がある場合における昭和五十五年新法第四十二条の四、第四十五条及び第四十五条の二の規定の適用については、昭和五十五年新法第四十二条の四第一項中「（次条」とあるのは「（次条（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。第四十五条第一項、第四十五条の二第一項及び第三項並びに第六十三条第一項第四号において「昭和五十四年改正法」という。）附則第十六条第一項を含む。）」と、昭和五十五年新法第四十五条第一項並びに第四十五条の二第一項及び第三項中「第四十三条」とあるのは「第四十三条（昭和五十四年改正法附則第十六条第一項を含む。）」とする。
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. and which the corporation puts into use for its business on or after the Effective Date, and with regard to the case where a corporation has put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act, of which it made an acquisition, etc. before the Effective Date, into use for its business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made, during the period from the Effective Date to March 31, 1980, within a district listed in items (iii) and (iv) of the table in that paragraph, the phrase "one-fourth" in item (iii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iv) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械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。この場合において、施行日から昭和五十五年三月三十一日までの間に新法第四十五条第一項の表の第三号及び第四号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第三号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第四号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等については、なお従前の例による。
With regard to the business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation listed in item (v) of that paragraph, in the case where that corporation received the certification listed in that item on or before March 30, 1979, the provisions then in force continue to govern.
旧法第五十一条の二第一項第五号に掲げる法人が昭和五十四年三月三十日以前に同号に掲げる認定を受けた場合における当該法人の同項に規定する事業転換施設等については、なお従前の例による。
The provisions of Article 52, paragraph (1), item (iv) of the New Act apply to the contributions prescribed in that item that a corporation pays on or after the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas.
新法第五十二条第一項第四号の規定は、法人が産地中小企業対策臨時措置法の施行の日以後に支出する同号に規定する負担金について適用する。