Supplementary Provisions, Article 30Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第三十条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 28 of the Supplementary Provisions (hereinafter referred to as the "1979 Amendment Act as Amended" in this Article) apply where an individual puts depreciable assets prescribed in paragraph (1) 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.
附則第二十八条の規定による改正後の租税特別措置法の一部を改正する法律（以下この条において「改正後の昭和五十四年改正法」という。）附則第六条第三項の規定は、個人が施行日以後に同条第一項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が施行日前に当該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 cases where an individual put industrial machinery, etc. prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended of which the individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in paragraph (4)) before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
個人が施行日前に取得等（取得又は製作若しくは建設をいう。第四項において同じ。）をした改正後の昭和五十四年改正法附則第六条第四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。
The provisions of Article 16, paragraph (3) of the Supplementary Provisions of the 1979 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraph (1) 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.
改正後の昭和五十四年改正法附則第十六条第三項の規定は、法人が施行日以後に同条第一項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が施行日前に当該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 cases where a corporation put industrial machinery, etc. prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern.
法人が施行日前に取得等をした改正後の昭和五十四年改正法附則第十六条第四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。
The provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation received the application of the provisions of paragraph (1) or (2) of that Article before the Effective Date, the provisions then in force continue to govern.