Supplementary Provisions, Article 4Transitional Measures Concerning Depreciation by Individuals
第四条（個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 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph and 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 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 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
新法第十一条第一項の表の第一号及び第四号の規定は、個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、個人が施行日前に取得等をした旧法第十一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 (vi) of the table in Article 11, paragraph (1) of the Former Act for which an individual 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.
個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十一条第一項の表の第六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 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph for which an individual 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 11-2, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-6 of the New Act apply to commercial facilities, etc. prescribed in paragraph (1) of that Article for which an individual 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.
新法第十一条の六の規定は、個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条第一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 12, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before December 5, 1991, the provisions of that Article remain in force.
個人が平成三年十二月五日前に取得等をした旧法第十二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 10 through 10-5, Articles 12 through 14, Article 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or item (vii) of the table in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (5) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "item (vii) of the table in Article 12, paragraph (1) of the Former Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3), Article 10-4, paragraphs (1) and (3), and Article 10-5, paragraph (1) of the New Act with ", Article 16 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in Article 12, paragraph (1) of the New Act with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in Article 12-2, paragraph (1) of the New Act with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in paragraph (2) of that Article with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act with ", Articles 14 through 16 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act with ", the following Article through Article 16 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "Article 17" in Article 14, paragraph (2) of the New Act with "Article 17 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through Article 12-2" in Article 16, paragraph (1) of the New Act with "through Article 12-2 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", and the phrase "and Articles 14 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the New Act with ", Articles 14 through 16 and item (vii) of the table in Article 12, 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十条から第十条の五まで、第十二条から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条第四項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）附則第四条第五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改正法による改正前の租税特別措置法第十二条第一項の表の第七号（以下「旧法第十二条第一項の表の第七号」という。）」と、新法第十条の二第一項及び第三項、第十条の三第一項及び第三項、第十条の四第一項及び第三項並びに第十条の五第一項中「又は第十六条」とあるのは「、第十六条又は旧法第十二条第一項の表の第七号」と、新法第十二条第一項中「前条まで」とあるのは「前条まで若しくは旧法第十二条第一項の表の第七号」と、新法第十二条の二第一項中「前条まで」とあるのは「前条まで又は旧法第十二条第一項の表の第七号」と、同条第二項中「前条まで」とあるのは「前条まで若しくは旧法第十二条第一項の表の第七号」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は旧法第十二条第一項の表の第七号」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は旧法第十二条第一項の表の第七号」と、新法第十四条第二項中「第十七条」とあるのは「第十七条若しくは旧法第十二条第一項の表の第七号」と、新法第十六条第一項中「第十二条の二まで」とあるのは「第十二条の二まで又は旧法第十二条第一項の表の第七号」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで並びに旧法第十二条第一項の表の第七号」とする。
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which an individual 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 12-2, paragraph (2) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
With regard to specified office equipment prescribed in Article 12-3, paragraph (1) of the Former Act that an individual acquired or manufactured on or before September 30, 1990, the provisions then in force continue to govern.
個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十二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 13-2, 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 13-2, 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.
新法第十三条の二第一項の規定は、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、施行日前に旧法第十三条の二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 14, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. 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 specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date.
新法第十四条第二項の規定は、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特定再開発建築物等について適用し、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。