Supplementary Provisions, Article 5Transitional Measures Concerning Special Depreciation or Special Income Tax Credit, etc. Where Energy Supply and Demand Structure Reform Promotion Equipment Is Acquired
第五条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除等に関する経過措置）
The provisions then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項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。
Except in the cases prescribed in the following paragraph and paragraph (4), the provisions then in force continue to govern equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date.
In the case where an individual prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, before the Effective Date, acquired, manufactured or leased equipment utilizing electronic devices prescribed in that paragraph and put it to use for a designated business prescribed in that paragraph conducted by that individual, if the year that includes the day on which it was put to use for that designated business is 2002, the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply by deeming the specified equipment utilizing electronic devices prescribed in that paragraph that the individual acquired or manufactured to be depreciable assets listed in Article 10-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation that fall under the specified machinery and equipment, etc. prescribed in that paragraph and that an individual prescribed in that paragraph acquired or manufactured, and the equipment utilizing electronic devices prescribed in Article 10-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph leased to be depreciable assets listed in paragraph (1), item (i) of that Article that an individual prescribed in Article 10-6, paragraph (4) of the New Act on Special Measures Concerning Taxation leased, respectively.
旧租税特別措置法第十条の三第一項に規定する個人が、施行日前に、同項に規定する電子機器利用設備を取得若しくは製作又は賃借をして、これを当該個人の営む同項に規定する指定事業の用に供した場合において、当該指定事業の用に供した日の属する年が平成十四年であるときは、当該個人が取得又は製作をした同項に規定する特定電子機器利用設備を新租税特別措置法第十条の六第一項に規定する個人が取得又は製作をした同項に規定する特定機械装置等に該当する同項第一号に掲げる減価償却資産と、旧租税特別措置法第十条の三第四項に規定する個人が賃借をした同項に規定する電子機器利用設備を新租税特別措置法第十条の六第四項に規定する個人が賃借をした同条第一項第一号に掲げる減価償却資産と、それぞれみなして、同条の規定を適用する。
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation in the case where an individual has, in 2002, a carried-over excess of the tax credit limit prescribed in Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation, the phrase "or maximum lease tax credit" in paragraph (6) of that Article is deemed to be replaced with "or maximum lease tax credit, or the maximum tax credit prescribed in Article 10-3, paragraph (3) or the maximum lease tax credit prescribed in paragraph (4) of that Article of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the '2002 Former Act' in paragraph (9))", the phrase "or paragraph (4)" is deemed to be replaced with "or paragraph (4), or paragraph (3) or (4) of that Article", the phrase "of that paragraph" is deemed to be replaced with "of paragraph (4) or paragraph (4) of that Article", the phrase "year of commencement of use" in paragraph (9) of that Article is deemed to be replaced with "year of commencement of use (where there is a carried-over excess of the tax credit limit prescribed in paragraph (5) pertaining to the maximum tax credit prescribed in Article 10-3, paragraph (3) of the 2002 Former Act or the maximum lease tax credit prescribed in paragraph (4) of that Article, the year of commencement of use prescribed in paragraph (3) or (4) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (5)".
個人が、平成十四年において旧租税特別措置法第十条の三第六項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第十条の六の規定の適用については、同条第六項中「又はリース税額控除限度額」とあるのは「若しくはリース税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（第九項において「平成十四年旧法」という。）第十条の三第三項に規定する税額控除限度額若しくは同条第四項に規定するリース税額控除限度額」と、「又は第四項」とあるのは「若しくは第四項又は同条第三項若しくは第四項」と、「同項の」とあるのは「第四項又は同条第四項の」と、同条第九項中「供用年」とあるのは「供用年（平成十四年旧法第十条の三第三項に規定する税額控除限度額又は同条第四項に規定するリース税額控除限度額に係る第五項に規定する繰越税額控除限度超過額がある場合には、同条第三項又は第四項に規定する供用年）」と、「同項に」とあるのは「第五項に」とする。