Supplementary Provisions, Article 10Transitional Measures Concerning Depreciation by Individuals
第十条（個人の減価償却に関する経過措置）
The provisions of item (i) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. (meaning acquisition, 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 depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
新法第十一条第一項の表の第一号の規定は、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。）をする同号の中欄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の中欄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 (iii) of the table in Article 11, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of that item) apply to depreciable assets listed in that column for which an individual carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect.
新法第十一条第一項の表の第三号（同号の中欄のイに掲げる工事に係る部分に限る。）の規定は、個人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。
The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 11-4, 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 the provisions then in force continue to govern specified leisure facilities prescribed in Article 11-3, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
新法第十一条の四第一項の規定は、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。
The provisions of Article 11-5, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-4, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures 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 that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二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。
The provisions of Article 14, paragraph (1) of the New Act (excluding the part relating to item (iii) of that paragraph) apply to good-quality rental housing 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 rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date.
新法第十四条第一項（同項第三号に係る部分を除く。）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優良賃貸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特定貸家住宅については、なお従前の例による。
The provisions of Article 14, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect.
新法第十四条第一項（同項第三号に係る部分に限る。）の規定は、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。
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。
The provisions then in force continue to govern the contributions specified in Article 18, paragraph (1), item (iv) or (v) of the Former Act that an individual disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect.
個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧法第十八条第一項第四号又は第五号に掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。
If an individual who files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in Article 8, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) to a specified association prescribed in Article 4, paragraph (1) of that Act that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under that paragraph for a plan concerning a knowledge fusion development project prescribed in that paragraph, the provisions of Article 18 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in paragraph (1) of that Article.