Supplementary Provisions, Article 11Transitional Measures Concerning Depreciation by Corporations
第十一条（法人の減価償却に関する経過措置）
The provisions of item (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in item (iv) of the table in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date specified in Article 1, item (i) of the Supplementary Provisions and which it uses for its business.
新法第四十三条第一項の表の第四号の規定は、法人が附則第一条第一号に定める日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項の表の第四号に掲げる減価償却資産について適用する。
With regard to depreciable assets specified by Cabinet Order as prescribed in item (vi) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date for which an acquisition, etc. is made within the period specified by Cabinet Order referred to in that paragraph relating to those depreciable assets, the provisions then in force continue to govern.
With regard to the application of the provisions of Articles 42-5, 42-6, 44 through 49, 51, 52-2, 52-3, 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1984), 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended in 1984) and 67-4 of the Act on Special Measures Concerning Taxation as Amended in 1984 in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2) and Article 42-6, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding Article or that Article" in Article 44, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding Article or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act, or those provisions", the phrase "the preceding two Articles" in Article 44-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding two Articles or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding three Articles or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "Article 43 through the preceding Article" in Article 45-2, paragraphs (1) and (5) and Article 45-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "Article 43 through the preceding Article or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 51" in Article 45-4, paragraph (1) and Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", the preceding paragraph or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 45-3" in Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 45-3 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through Article 45-3" in Article 49, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 45-3 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 47 through 49 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 47 through 51 and Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act".
前項の規定の適用がある場合における昭和五十九年新法第四十二条の五、第四十二条の六、第四十四条から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（昭和五十九年新法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（昭和五十九年新法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の規定の適用については、昭和五十九年新法第四十二条の五第一項及び第二項並びに第四十二条の六第一項及び第二項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十四条第一項中「前条又は同条」とあるのは「前条若しくは昭和五十八年改正法附則第十一条第二項又はこれら」と、昭和五十九年新法第四十四条の二第一項中「前二条」とあるのは「前二条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十五条第一項中「前三条」とあるのは「前三条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十五条の二第一項及び第五項並びに第四十五条の三第一項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十五条の四第一項及び第四十六条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十八条第一項中「若しくは第四十五条の三」とあるのは「、第四十五条の三若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第四十九条第一項中「第四十五条の三まで」とあるのは「第四十五条の三まで若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十八年改正法附則第十一条第二項」と、昭和五十九年新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和五十八年改正法附則第十一条第二項」とする。
The provisions of item (viii) of the table in Article 43, paragraph (1) of the New Act apply to aircraft listed in that item for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business aircraft listed in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
The provisions of Article 45-2, paragraph (5) of the New Act apply to medical equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business medical equipment prescribed in Article 45-2, paragraph (3) of the Former Act that it acquired or manufactured before the Effective Date.
新法第四十五条の二第五項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第三項に規定する医療用機器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 45-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph specified in a business rationalization plan prescribed in that paragraph for which a corporation falling under the category of small and medium sized business operators prescribed in that paragraph receives approval on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for business rationalization prescribed in Article 45-3, paragraph (1) of the Former Act specified in a business rationalization plan prescribed in that paragraph for which a corporation falling under the category of small and medium sized business operators prescribed in that paragraph received approval before the Effective Date.
新法第四十五条の三第一項の規定は、同項に規定する中小企業者に該当する法人が施行日以後に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等について適用し、旧法第四十五条の三第一項に規定する中小企業者に該当する法人が施行日前に同項に規定する事業合理化計画の承認を受けた当該事業合理化計画に定める同項に規定する事業合理化用機械等については、なお従前の例による。
The provisions of Article 45-4, paragraph (1) of the New Act apply to depreciable assets listed in item (i) or (ii) of that paragraph held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that receives, on or after the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and the provisions then in force continue to govern depreciable assets listed in Article 45-4, paragraph (1), item (i) or (ii) of the Former Act held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that received, before the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions.
新法第四十五条の四第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けるこれらの規定に規定する商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第四十五条の四第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けたこれらの規定に規定する商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in Article 46, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
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 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.
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 petroleum gas storage facilities listed in item (i) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern petroleum gas storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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の表の第一号に掲げる石油ガス貯蔵施設について適用し、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の表の第一号に掲げる石油ガス貯蔵施設については、なお従前の例による。
With regard to oil storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation that is a petroleum refiner prescribed in Article 2, paragraph (4) of the Oil Stockpiling Act (Act No. 96 of 1975) as listed in item (i) of that table, or a corporation that conducts the business of storing petroleum (excluding petroleum gas) exclusively on consignment from that corporation, acquired or constructed before the Effective Date, and oil storage facilities listed in that item that such a corporation acquires or constructs during the period from the Effective Date to March 31, 1985 based on a plan for the stockpiling of petroleum prescribed in Article 5, paragraph (1) of that Act for which notification was given pursuant to the provisions of that paragraph before the Effective Date (hereinafter referred to as "oil storage facilities acquired on or after the Effective Date" in this paragraph), the provisions of Article 48 of the Former Act remain in force. In this case, with regard to the application of the provisions of paragraph (1) of that Article to oil storage facilities acquired on or after the Effective Date, the phrase "for oil storage facilities and petroleum gas storage facilities, 36 percent" in that paragraph is deemed to be replaced with "for oil storage facilities, 20 percent", and the phrase "March 31, 1983" with "March 31, 1985".
旧法第四十八条第一項の表の第一号に掲げる石油備蓄法（昭和五十年法律第九十六号）第二条第四項に規定する石油精製業者である法人又は石油（石油ガスを除く。）の貯蔵の業務を専ら当該法人の委託を受けて行う法人が施行日前に取得又は建設をした同表の第一号に掲げる石油貯蔵施設及び施行日前に同法第五条第一項の規定により届出をした同項に規定する石油の備蓄に関する計画に基づき施行日から昭和六十年三月三十一日までの間に取得又は建設をする同号に掲げる石油貯蔵施設（以下この項において「施行日以後取得の石油貯蔵施設」という。）については、旧法第四十八条の規定は、なおその効力を有する。この場合において、施行日以後取得の石油貯蔵施設に係る同条第一項の規定の適用については、同項中「石油貯蔵施設及び石油ガス貯蔵施設については、百分の三十六」とあるのは「石油貯蔵施設については、百分の二十」と、「昭和五十八年三月三十一日」とあるのは「昭和六十年三月三十一日」とする。
With regard to the application of the provisions of Articles 46, 46-2, 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1985" in this paragraph) in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 is deemed to be replaced with ", Article 51 or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1983 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (12) of the Supplementary Provisions of the 1983 Amendment Act (referred to as "Article 48 of the 1983 Former Act" in Article 46-2, paragraph (1), Article 52-2 and Article 52-3, paragraph (1))", the phrase "or Article 51" in Article 46-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 with ", Article 51 or Article 48 of the 1983 Former Act", and the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 with ", Article 51 or Article 48 of the 1983 Former Act".
前項の規定の適用がある場合における租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）第一条の規定による改正後の租税特別措置法（以下この項において「昭和六十年新法」という。）第四十六条、第四十六条の二、第五十二条の二及び第五十二条の三の規定の適用については、昭和六十年新法第四十六条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年改正法附則第十一条第十二項の規定によりなおその効力を有するものとされる昭和五十八年改正法による改正前の租税特別措置法第四十八条（第四十六条の二第一項、第五十二条の二及び第五十二条の三第一項において「昭和五十八年旧法第四十八条」という。）」と、昭和六十年新法第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十八年旧法第四十八条」と、昭和六十年新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十八年旧法第四十八条」とする。
The provisions of Article 49, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act that a corporation acquired before the Effective Date.
新法第四十九条第二項の規定は、法人が施行日以後に取得をする同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得をした旧法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
With regard to structures prescribed in Article 50, paragraph (1) of the Former Act that a corporation acquired (including by improvement) or constructed before the Effective Date, or planting expenses prescribed in paragraph (2) of that Article that a corporation disbursed before the Effective Date, the provisions then in force continue to govern.
法人が、施行日前に取得（改良を含む。）若しくは建設をした旧法第五十条第一項に規定する構築物又は施行日前に支出した同条第二項に規定する植林費については、なお従前の例による。
The provisions of Article 51-2 of the New Act apply to facilities to be scrapped, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives the certification prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification listed in any of the items of that paragraph before the Effective Date.
新法第五十一条の二の規定は、法人が施行日以後に同条第一項に規定する認定を受ける場合における当該法人の同項に規定する廃棄施設等について適用し、法人が施行日前に旧法第五十一条の二第一項各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。