Supplementary Provisions, Article 21Transitional Measures Concerning the Reserve for Special Repairs Relating to Income Tax
第二十一条（所得税の特別修繕準備金に関する経過措置）
The provisions of Article 20-5 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to fixed assets listed in the items of paragraph (1) of that Article that an individual uses for business in each year from 1999 onward (excluding fixed assets for which an account of allowance for special repairs under Article 55 of the Former Income Tax Act, which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions, has been established).
第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二十条の五の規定は、個人が平成十一年以後の各年において事業の用に供する同条第一項各号に掲げる固定資産（附則第十五条第二項の規定によりなおその効力を有するものとされる旧所得税法第五十五条の特別修繕引当金勘定が設けられている固定資産を除く。）について、適用する。