Supplementary Provisions, Article 96Transitional Measures Concerning Depreciation by Corporations
第九十六条（法人の減価償却に関する経過措置）
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation makes an acquisition, etc. (meaning an 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 (iii) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条第一項（同項の表の第三号に係る部分に限る。）の規定は、法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、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第三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 Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 43-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第二項に規定する保全事業等資産については、なお従前の例による。
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
The provisions then in force continue to govern equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第一項に規定する事業革新設備については、なお従前の例による。
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
法人が平成十五年六月三十日までに取得等をする旧租税特別措置法第四十四条の四第二項に規定する製造過程管理高度化設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
新租税特別措置法第四十四条の五第一項の規定は、法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、法人が施行日前に取得又は建設をした旧租税特別措置法第四十四条の五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 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第三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 Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
The provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
法人が施行日前に取得又は製作をした旧租税特別措置法第四十五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 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
新租税特別措置法第四十五条の二第一項の規定は、法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、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の三第一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 45-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern replacement hospital buildings prescribed in Article 45-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
新租税特別措置法第四十五条の二第四項の規定は、法人が施行日以後に取得又は建設をする同項に規定する建替え病院用等建物について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の三第四項に規定する建替え病院用建物については、なお従前の例による。
The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by a corporation referred to in that item that receives the certification prescribed in that item on or after the Effective Date. In such a case, with regard to the application of the provisions of that Article when a corporation referred to in that item that has once received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "period (for a new farm management improvement plan prescribed in item (i) of that paragraph, the period from the day following the end of the business year that includes the day preceding the day on which five years have elapsed from the application period commencement date pertaining to the other farm management improvement plan prescribed in that item (where the business year that includes that preceding day falls under a consolidated business year, the end of that consolidated business year) (or, where that day is before the application period commencement date pertaining to that new farm management improvement plan, the application period commencement date pertaining to that new farm management improvement plan) to the day preceding the day on which five years have elapsed from the application period commencement date pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "period".
新租税特別措置法第四十六条の三第一項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の法人の有する同号に定める減価償却資産について適用する。この場合において、施行日前に同号に規定する認定を受けたことのある同号の法人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「期間（同項第一号に規定する新農業経営改善計画にあつては、同号に規定する他の農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日を含む事業年度終了の日（当該前日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度終了の日）の翌日（その日が当該新農業経営改善計画に係る適用期間開始日前である場合には、当該新農業経営改善計画に係る適用期間開始日）から当該新農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日までの期間）」とあるのは、「期間」とする。
With regard to depreciable assets specified in Article 46-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by a corporation referred to in that item that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
施行日前に旧租税特別措置法第四十六条の三第一項第一号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 47, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date.
新租税特別措置法第四十七条第三項の規定は、法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In such a case, the phrase "Article 68-34, paragraph (3)" in paragraph (4) of that Article is deemed to be replaced with "Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 115, paragraph (18) of the Supplementary Provisions of that Act".
法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第四項中「第六十八条の三十四第三項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第十八項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の三十四第三項」とする。
The provisions of Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date.
新租税特別措置法第四十七条の二第一項の規定は、法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する。
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 115, paragraph (20) of the Supplementary Provisions of that Act".
法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
The provisions then in force continue to govern assets listed in the items of Article 49, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
法人が施行日前に取得又は製作をした旧租税特別措置法第四十九条第一項各号に掲げる資産については、なお従前の例による。
The provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
法人が施行日前に支出した旧租税特別措置法第五十二条第一項第三号、第四号又は第六号に定める負担金については、なお従前の例による。
With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (6), (16), (18) and (20) apply, the phrase "or Articles 44-4 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-4 through 48, or Article 44-4 (limited to the part pertaining to paragraph (2)), Article 46-3, paragraph (1) (limited to the part pertaining to item (i)), Article 47 (limited to the part pertaining to paragraph (3)) or Article 47-2 of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remain in force pursuant to the provisions of Article 96, paragraph (6), (16), (18) or (20) of the Supplementary Provisions of that Act".
第六項、第十六項、第十八項及び第二十項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の四から第四十八条まで」とあるのは、「若しくは第四十四条の四から第四十八条まで又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第六項、第十六項、第十八項若しくは第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第四十四条の四（第二項に係る部分に限る。）、第四十六条の三第一項（第一号に係る部分に限る。）、第四十七条（第三項に係る部分に限る。）若しくは第四十七条の二」とする。
Supplementary Provisions, Article 97Transitional Measures Concerning Reserves of Corporations
第九十七条（法人の準備金に関する経過措置）
The provisions of Article 55-5 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a corporation set aside before that date.
新租税特別措置法第五十五条の五の規定は、法人の附則第一条第十二号に定める日以後に積み立てた鉱害防止積立金について適用し、法人の同日前に積み立てた鉱害防止積立金については、なお従前の例による。
With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year, beginning before the Effective Date, of a corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 68-51, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 68-51, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to in this Article as the '2003 Amendment Act') (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 68-51, paragraph (1)" with "pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in paragraphs (4) and (5) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act"; in paragraph (8) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (7)" with "the first sentence of Article 68-51, paragraph (7) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (7)" with "'Article 68-51, paragraph (7) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (9) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (8)" with "the first sentence of Article 68-51, paragraph (8) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (8)" with "'Article 68-51, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act".
旧租税特別措置法第五十七条第一項の表の各号の上欄に掲げる法人の施行日前に開始した各事業年度において同項の規定により所得の金額の計算上損金の額に算入されたプログラム等準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の五十一第一項の規定の」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号。以下この条において「平成十五年改正法」という。）第十二条の規定による改正前の租税特別措置法（以下この条において「旧法」という。）第六十八条の五十一第一項の規定の」と、「第六十八条の五十一第一項の規定に」とあるのは「旧法第六十八条の五十一第一項の規定に」と、同条第三項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「合併又は分割型分割」とあるのは「合併」と、同項第一号中「、適格現物出資又は適格事後設立」とあるのは「又は適格現物出資」と、同項第二号中「場合又は分割型分割により無償補修の全部又は一部を行わないこととなつた場合」とあるのは「場合」と、「金額又はその分割型分割直前における当該無償補修に係るプログラム等準備金の金額のうちその行わないこととなつた無償補修に係るものとして政令で定めるところにより計算した金額（当該分割型分割により当該無償補修の全部を行わないこととなつた場合には、その分割型分割直前におけるプログラム等準備金の金額）」とあるのは「金額」と、同条第四項及び第五項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、同条第八項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第七項前段」とあるのは「平成十五年改正法附則第百十六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法第六十八条の五十一第七項前段」と、「「第六十八条の五十一第七項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六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同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第七項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七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同法第十二条の規定による改正前の租税特別措置法第五十七条第二項」と、同条第九項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第八項前段」とあるのは「平成十五年改正法附則第百十六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法第六十八条の五十一第八項前段」と、「「第六十八条の五十一第八項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六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同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第八項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七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同法第十二条の規定による改正前の租税特別措置法第五十七条第二項」とする。