Supplementary Provisions, Article 16Transitional Measures Concerning Depreciation for Corporations
第十六条（法人の減価償却に関する経過措置）
The provisions of items (i) and (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other depreciable assets listed in those provisions that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this Article) of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business machinery and other depreciable assets listed in item (i) or (ii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第一号及び第二号の規定は、法人が施行日以後に取得等（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これらの規定に掲げる機械その他の減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号又は第二号に掲げる機械その他の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。
The provisions of item (iii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that is put to use for business in place of a well prescribed in that item located in an area that has become a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or after the Effective Date, and with regard to machinery and other equipment listed in item (iii) of the table in Article 43, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located in an area that became such a designated area before the Effective Date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第三号の規定は、施行日以後に工業用水法第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第四十三条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
The provisions of items (iv), (vii) and (viii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business depreciable assets listed in item (iv), (vii) or (viii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 44, paragraph (1) of the New Act apply to assets for emergency earthquake disaster countermeasures prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business assets for emergency earthquake disaster countermeasures prescribed in Article 44, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
If a corporation prescribed in Article 45-2, paragraph (3) of the Former Act has, before the Effective Date, acquired or manufactured machinery and equipment prescribed in that paragraph and put it to use for its business, the provisions then in force continue to govern that machinery and equipment.
旧法第四十五条の二第三項に規定する法人が、施行日前に、同項に規定する機械及び装置を取得し、又は製作して、これをその事業の用に供した場合には、当該機械及び装置については、なお従前の例による。
The provisions of Article 45-2, paragraph (2) 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 puts to use for its business, and with regard to cases where a corporation has put to use for its business medical equipment prescribed in Article 45-2, paragraph (5) of the Former Act that it acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新法第四十五条の二第二項の規定は、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五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。
If a small and medium sized enterprise prescribed in Article 45-3, paragraph (1) of the Former Act that obtained, before the Effective Date, the approval prescribed in that paragraph for a business rationalization plan prescribed in that paragraph acquires, or manufactures or constructs, machinery, etc. for business rationalization prescribed in that paragraph within the period prescribed in that paragraph and puts it to use for its business, the provisions of that Article remain in force with respect to that machinery, etc. for business rationalization.
旧法第四十五条の三第一項に規定する中小企業者で施行日前に同項に規定する事業合理化計画に係る同項に規定する承認を受けたものが、同項に規定する期間内に、同項に規定する事業合理化用機械等を取得し、又は製作し、若しくは建設して、これをその事業の用に供した場合には、当該事業合理化用機械等については、同条の規定は、なおその効力を有する。
With regard to the application of the provisions of Articles 42-4 through 42-6, Articles 46 through 49, Article 51, Article 52-2, Article 52-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the 1985 Amendment Act, which remains in force pursuant to the provisions of Article 16, paragraph (8) of the Supplementary Provisions of the 1985 Amendment Act (hereinafter referred to as "Article 45-3 of the 1985 Former Act" in this Chapter)"; the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2) and Article 42-6, paragraphs (1) and (2) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former Act"; the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former Act"; the phrase "that rental housing for each business year" in Article 47, paragraph (1) of the New Act is deemed to be replaced with "that rental housing for each business year (excluding rental housing for which the provisions of Article 45-3 of the 1985 Former Act, or of Article 52-3, paragraph (1) as it relates to that Article, are applied with regard to the calculation of the amount of depreciation for that business year)"; the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act is deemed to be replaced with ", the preceding paragraph or Article 45-3 of the 1985 Former Act"; the phrase "through Article 44-2" in Article 48, paragraph (1) of the New Act is deemed to be replaced with "through Article 44-2 or Article 45-3 of the 1985 Former Act"; the phrase "through Article 45" in Article 49, paragraph (1) of the New Act is deemed to be replaced with "through Article 45 or Article 45-3 of the 1985 Former Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 45-3 of the 1985 Former Act"; the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former 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 New Act is deemed to be replaced with ", Articles 47 through 51 and Article 45-3 of the 1985 Former Act".
前項の規定の適用がある場合における新法第四十二条の四から第四十二条の六まで、第四十六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（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（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、新法第四十二条の四第四項第二号中「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六十年改正法附則第十六条第八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六十年改正法第一条の規定による改正前の租税特別措置法第四十五条の三（以下この章において「昭和六十年旧法第四十五条の三」という。）」と、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六十年旧法第四十五条の三」と、新法第四十六条第一項及び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六十年旧法第四十五条の三」と、新法第四十七条第一項中「各事業年度の当該貸家住宅」とあるのは「各事業年度の当該貸家住宅（当該事業年度における償却額の計算に関し昭和六十年旧法第四十五条の三又は同条に係る第五十二条の三第一項の規定の適用を受けるものを除く。）」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは昭和六十年旧法第四十五条の三」と、新法第四十八条第一項中「第四十四条の二まで」とあるのは「第四十四条の二まで若しくは昭和六十年旧法第四十五条の三」と、新法第四十九条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは昭和六十年旧法第四十五条の三」と、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六十年旧法第四十五条の三」と、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六十年旧法第四十五条の三」と、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六十年旧法第四十五条の三」とする。
With regard to the application of the provisions of Article 45-3, paragraphs (1) and (2) of the New Act in the case where the provisions of paragraph (8) apply, the phrase "or Article 51" in paragraph (1) of that Article is deemed to be replaced with ", Article 51 or Article 45-3 of the 1985 Former Act", and the phrase "or the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with ", the preceding paragraph or Article 45-3 of the 1985 Former Act".
第八項の規定の適用がある場合における新法第四十五条の三第一項及び第二項の規定の適用については、同条第一項中「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六十年旧法第四十五条の三」と、同条第二項中「若しくは前項」とあるのは「、前項若しくは昭和六十年旧法第四十五条の三」とする。
The provisions of Article 46 of the New Act apply to depreciable assets listed in paragraph (1), item (i) or (ii) of that Article that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtains, on or after the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and with regard to depreciable assets listed in Article 45-4, paragraph (1), item (i) or (ii) of the Former Act that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtained, before the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, the provisions then in force continue to govern.
新法第四十六条の規定は、施行日以後に同条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承認を受けるこれらの規定の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承認を受けたこれらの規定の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 46-2, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 46, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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 with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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。
With regard to facility buildings prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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二項に規定する施設建築物については、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 with regard to 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, the provisions then in force continue to govern.
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 contributions listed in Article 52, paragraph (1), item (iv) of the Former Act that a corporation pays to a production area association prescribed in that item that obtained the approval referred to in that item before the Effective Date for a promotion plan prescribed in that item, the provisions of that Article remain in force. In this case, the phrase "March 31, 1985" in that paragraph is deemed to be replaced with "the day before the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas ceases to be effective".
法人が、旧法第五十二条第一項第四号に規定する振興計画につき施行日前に同号の承認を受けた同号に規定する産地組合に対し支出する同号に掲げる負担金については、同条の規定は、なおその効力を有する。この場合において、同項中「昭和六十年三月三十一日」とあるのは、「産地中小企業対策臨時措置法が効力を失う日の前日」とする。