①The provisions of Article 45 of the New Act apply where a corporation puts industrial machinery, etc. prescribed in paragraph (1) of that Article of which it makes an acquisition, etc. on or after the Effective Date to use for its business, and with regard to cases where a corporation 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 to use for its business, the provisions then in force continue to govern.

②The provisions of Article 45-2, paragraph (3) of the New Act apply where a corporation puts medical equipment prescribed in that paragraph which it acquires or manufactures on or after the Effective Date to use for its business, and with regard to cases where a corporation put medical equipment prescribed in Article 45-2, paragraph (3) of the Former Act which it acquired or manufactured before the Effective Date to use for its business, the provisions then in force continue to govern.

③The provisions of Article 45-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval on or after the Effective Date, and with regard to machinery, etc. for business rationalization prescribed in Article 45-3, paragraph (1) of the Former Act which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph received approval before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-3, paragraph (1) of the New Act to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval during the period from the Effective Date to March 31, 1982, the phrase "20 percent" in that paragraph is deemed to be replaced with "one-quarter", and the phrase "10 percent" with "one-eighth".

④The provisions of Article 46, paragraph (1) of the New Act (limited to the part concerning vehicles and transport equipment) apply to vehicles and transport equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date.

⑤The 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 the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date.

⑥The provisions of Article 48, paragraph (1) of the New Act apply to the calculation of the depreciation limit for oil storage facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and of the depreciation limit, for business years ending on or after the date on which the Act Partially Amending the Oil Stockpiling Act comes into effect, for petroleum gas storage facilities prescribed in that paragraph that a corporation holds on that date and of the depreciation limit for those petroleum gas storage facilities that it acquires or constructs after that date, and the provisions then in force continue to govern the calculation of the depreciation limit for oil storage facilities prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.