①The provisions of Article 5, paragraph (5) 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 as amended by the provisions of Article 29 of the Supplementary Provisions (referred to as the "1978 Amendment Act as Amended" in the following paragraph) apply where an individual puts depreciable assets prescribed in paragraph (2) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 14, paragraph (5) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraphs (2) and (3) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern.