Supplementary Provisions, Article 6Transitional Measures Concerning Depreciation for Individuals
第六条（個人の減価償却に関する経過措置）
The provisions of items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this paragraph and the following paragraph) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
With regard to depreciable assets listed in item (iv) of the table in Article 12, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 10-5, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in that paragraph is deemed to be replaced with "or Article 16, or Article 6, paragraph (2) of the Supplementary Provisions of the 1990 Amendment Act".
前項の規定の適用がある場合における新法第十条の五第一項の規定の適用については、同項中「又は第十六条」とあるのは、「若しくは第十六条又は平成二年改正法附則第六条第二項」とする。
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第一項の規定は、個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、個人が施行日前に取得又は新築をした旧法第十四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 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.