①The provisions of items (i) through (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i) through (vi) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.

②The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.

③The provisions of Article 13-2 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, 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 the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, 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.

④If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries (Act No. 43 of 1976) prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the amount of depreciation allowance for fishing vessels held by members of that fishery cooperative, etc. as of December 31 of each year from the year that includes the date of the former certification to the year that includes the day before the day on which five years have elapsed from January 1 of that year.

⑤The 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 the provisions then in force continue to govern facility buildings prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date.

⑥The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.

⑦The provisions of Article 16-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of an individual in the case where the individual receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification or approval listed in any of the items of that paragraph before the Effective Date.

⑧The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date.