Supplementary Provisions, Article 12Transitional Measures Concerning Depreciation by Corporations
第十二条（法人の減価償却に関する経過措置）
The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph and listed in those provisions 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 Effective Date, and the provisions then in force continue to govern specified equipment, etc. under that paragraph listed in items (i) and (iv) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
新法第四十三条第一項の表の第一号及び第四号の規定は、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。）をするこれらの規定に掲げる同項に規定する特定設備等について適用し、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及び第四号に掲げる同項の特定設備等については、なお従前の例による。
With regard to specified equipment, etc. under that paragraph listed in item (vii) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect, the provisions then in force continue to govern.
法人が中小小売商業振興法改正法の施行の日前に取得等をした旧法第四十三条第一項の表の第七号に掲げる同項の特定設備等については、なお従前の例による。
The provisions of item (i) of the table in Article 44, paragraph (1) of the New Act apply to earthquake disaster prevention assets 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 earthquake disaster prevention assets under that paragraph listed in the middle column of item (i) of the table in Article 44, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
With regard to industrial restructuring equipment, etc. under that paragraph listed in the middle column of item (ii) of the table in Article 44-4, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に取得又は製作をした旧法第四十四条の四第一項の表の第二号の中欄に掲げる同項の産業構造転換用設備等については、なお従前の例による。
The provisions of item (ii) of the table in Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date.
新法第四十四条の六第一項の表の第二号の規定は、法人が施行日以後に取得又は製作をする同項に規定する特定電気通信設備について適用する。
The provisions of items (i) through (iv) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
新法第四十四条の八第一項の表の第一号から第四号までの規定は、法人が中小小売商業振興法改正法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
The provisions of item (v) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations comes into effect.
新法第四十四条の八第一項の表の第五号の規定は、法人が特定商業集積の整備の促進に関する特別措置法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
The provisions of items (vi) and (vii) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Promotion of Structural Improvement in Food Distribution comes into effect.
新法第四十四条の八第一項の表の第六号及び第七号の規定は、法人が食品流通構造改善促進法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
With regard to industrial machinery, etc. under that paragraph listed in item (vii) of the table in Article 45, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before December 5, 1991, the provisions of that Article remain in force.
法人が平成三年十二月五日前に取得等をした旧法第四十五条第一項の表の第七号に掲げる同項の工業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 42-8, Articles 45 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 (5), item (ii), Article 42-5, paragraphs (1) and (2), Article 42-6, paragraphs (1) and (2), Article 42-7, paragraphs (1) and (2), and Article 42-8, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or item (vii) of the table in Article 45, paragraph (1) of the 1991 Former Act, which remains in force pursuant to the provisions of Article 12, paragraph (9) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "item (vii) of the table in Article 45, paragraph (1) of the Former Act")", the phrase "through the preceding Article" in the provisions of Article 45, paragraph (1) and Article 45-2, paragraphs (1) through (3) of the New Act with "through the preceding Article or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act with ", Article 51 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act with ", the preceding paragraph or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "through Article 45" in Article 48, paragraph (1) of the New Act with "through Article 45 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "through Article 45-2" in Article 49, paragraph (1) of the New Act with "through Article 45-2 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act with ", Articles 47 through 49 or item (vii) of the table in Article 45, paragraph (1) of the Former Act", the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act with ", Article 51 or item (vii) of the table in Article 45, paragraph (1) of the 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 with ", Articles 47 through 51 and item (vii) of the table in Article 45, paragraph (1) of the 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八まで、第四十五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五項第二号、第四十二条の五第一項及び第二項、第四十二条の六第一項及び第二項、第四十二条の七第一項及び第二項並びに第四十二条の八第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは平成三年改正法附則第十二条第九項の規定によりなおその効力を有するものとされる平成三年旧法第四十五条第一項の表の第七号（以下「旧法第四十五条第一項の表の第七号」という。）」と、新法第四十五条第一項及び第四十五条の二第一項から第三項までの規定中「前条まで」とあるのは「前条まで若しくは旧法第四十五条第一項の表の第七号」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旧法第四十五条第一項の表の第七号」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは旧法第四十五条第一項の表の第七号」と、新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは旧法第四十五条第一項の表の第七号」と、新法第四十九条第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで若しくは旧法第四十五条第一項の表の第七号」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旧法第四十五条第一項の表の第七号」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「、第五十一条又は旧法第四十五条第一項の表の第七号」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旧法第四十五条第一項の表の第七号」とする。
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. 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 medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
With regard to specified office equipment prescribed in Article 45-3, paragraph (1) of the Former Act that a corporation acquired or manufactured on or before September 30, 1990, the provisions then in force continue to govern.
法人が平成二年九月三十日以前に取得又は製作をした旧法第四十五条の三第一項に規定する特定事務用機器については、なお従前の例による。
The provisions of Article 46, paragraph (1) of the New Act apply to depreciable assets specified in the respective items of that paragraph that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that receives, on or after the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items, and the provisions then in force continue to govern depreciable assets specified in the respective items of Article 46, paragraph (1) of the Former Act that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that received, before the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items.
新法第四十六条第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧法第四十六条第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定め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 47, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. 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 specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date.
新法第四十七条第二項の規定は、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特定再開発建築物等について適用し、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二項に規定する特定再開発建築物等については、なお従前の例による。
The provisions of Article 50, paragraph (1) of the New Act apply in the case where a corporation expends planting expenses prescribed in that paragraph on or after the date on which the Forest Act Amendment Act comes into effect, and the provisions then in force continue to govern the case where a corporation expended planting expenses prescribed in Article 50, paragraph (1) of the Former Act before that date.
新法第五十条第一項の規定は、法人が森林法改正法の施行の日以後に同項に規定する植林費を支出する場合について適用し、法人が同日前に旧法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
The provisions of Article 51, paragraph (1) of the New Act apply to joint-use facilities specified in a business plan with respect to which a specified association under that paragraph receives, on or after the Effective Date, the approval, etc. of the business plan under Article 55-4, paragraph (1) of the New Act, and the provisions then in force continue to govern joint-use facilities specified in a business plan with respect to which a specified association under Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of the business plan under Article 55-4, paragraph (1) of the Former Act.
新法第五十一条第一項の規定は、施行日以後に同項の特定組合が新法第五十五条の四第一項の事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項の特定組合が旧法第五十五条の四第一項の事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。