Supplementary Provisions, Article 18Transitional Measures Concerning Depreciation of Individuals
第十八条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条第一項の規定は、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。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の二第一項の規定は、個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、個人が施行日前に取得等をした旧租税特別措置法第十一条の二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 of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の六第一項の規定は、個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、個人が施行日前に取得等をした旧租税特別措置法第十一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 of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) of the table in that paragraph that an individual makes an acquisition, etc. of 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 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項の表の第一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租税特別措置法第十一条の七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 Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の八第一項の規定は、個人が施行日以後に取得等をする同項に規定する製造過程管理高度化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の八第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号の第三欄又は第三号の第三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租税特別措置法第十二条第一項の表の第一号の第三欄又は第三号の第三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。
With regard to depreciable assets specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a specified association, etc. referred to in that item that received, before the Effective Date, the approval referred to in that item for a business foundation strengthening plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In such a case, with regard to the application of the provisions of that Article (limited to the part concerning paragraph (1), item (i) of that Article) on or after the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium-Sized Enterprises" in item (i) of that paragraph is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium-Sized Enterprises prior to the amendment by the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005)".
旧租税特別措置法第十三条の二第一項第一号に規定する経営基盤強化計画につき同号の承認を施行日前に受けた同号の特定組合等の構成員である個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。この場合において、中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同項第一号中「中小企業経営革新支援法」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）による改正前の中小企業経営革新支援法」とする。
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item on or after the Effective Date.
新租税特別措置法第十三条の三第一項（第二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個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。
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in that item who received, before the Effective Date, the certification prescribed in that item, 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十三条の三第一項第二号に規定する認定を受けた同号の個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 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to specified good-quality rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
新租税特別措置法第十四条（第一項に係る部分に限る。）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優良賃貸住宅について適用する。
With regard to specified good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
個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十四条第一項に規定する特定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。
With regard to buildings listed in Article 14-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
個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十四条の二第二項第二号に掲げる建築物については、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 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.
新租税特別措置法第十四条の二（第二項第三号に係る部分に限る。）の規定は、個人が附則第一条第二十号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二第一項に規定する特定再開発建築物等について適用する。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (v)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.
新租税特別措置法第十四条の二（第二項第五号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.
新租税特別措置法第十五条の規定は、個人が附則第一条第二十一号に定める日以後に取得又は建設をする新租税特別措置法第十五条第一項に規定する倉庫用建物等について適用する。
With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of that Article remain in force.
個人が附則第一条第二十一号に定める日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。
The provisions then in force continue to govern expenses or contributions specified in the items of Article 18, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date.
個人が施行日前に支出した旧租税特別措置法第十八条第一項各号に定める費用又は負担金については、なお従前の例による。