Supplementary Provisions, Article 8Transitional Measures Concerning Depreciation by Individuals
第八条（個人の減価償却に関する経過措置）
The provisions of items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第一号、第四号及び第五号の規定は、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減価償却資産について適用し、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、第四号及び第五号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 item (ii) of the table in Article 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 11-3, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified leisure facilities prescribed in Article 11-3, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新法第十一条の三第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、個人が施行日前に取得又は建設をした旧法第十一条の三第一項に規定する特定余暇利用施設については、なお従前の例による。
With regard to specified equipment for the effective use of radio waves prescribed in Article 11-4, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作をした旧法第十一条の四第一項に規定する特定電波有効利用設備については、なお従前の例による。
With regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that is listed in item (iii) of that paragraph and that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は建設をした旧法第十二条の二第二項第三号に掲げる同項に規定する医療用機器等については、なお従前の例による。
With regard to the application of the provisions of Article 13 of the New Act in the case where an individual holds machinery and equipment, etc. prescribed in Article 13, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date, the phrase "24 percent" in paragraph (1) of that Article is deemed to be replaced with "24 percent (15 percent for those of which an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph) was made before April 1, 1989, and 14 percent for those of which an acquisition, etc. was made during the period from that date to March 31, 1993)", and the phrase "32 percent" with "32 percent (21 percent for those of which an acquisition, etc. was made before April 1, 1989, and 19 percent for those of which an acquisition, etc. was made during the period from that date to March 31, 1993)".
The provisions of Article 14, paragraph (3) 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 with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (3) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第三項の規定は、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三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。