Supplementary Provisions, Article 70Transitional Measures Concerning Depreciation by Individuals
第七十条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1), Article 11-2, paragraph (1), Article 11-3, paragraph (1), Article 11-4, paragraph (1), Article 11-5, paragraph (1), Article 12, paragraph (1), Article 12-2, paragraph (1), Article 12-3, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 14-2, paragraph (1) and Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in those provisions that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of depreciable assets prescribed in Article 11, paragraph (1), Article 11-2, paragraph (1), Article 11-3, paragraph (1), Article 11-4, paragraph (1), Article 12, paragraph (1), Article 12-2, paragraph (1), Article 12-3, paragraph (3), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 14-2, paragraph (1) and Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第十一条第一項、第十一条の二第一項、第十一条の三第一項、第十一条の四第一項、第十一条の五第一項、第十二条第一項、第十二条の二第一項、第十二条の三第一項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十四条の二第一項及び第十五条第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第十一条第一項、第十一条の二第一項、第十一条の三第一項、第十一条の四第一項、第十二条第一項、第十二条の二第一項、第十二条の三第三項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十四条の二第一項及び第十五条第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, the phrase "the following items" in that paragraph is deemed to be replaced with "the items of Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)"; the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect"; the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)"; and the phrase "20 percent (or 30 percent if that equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if that equipment for business innovation is included in a plan listed in item (i) or (iii) of Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)".
施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第十一条の三第一項の規定の適用については、同項中「次の各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第十一条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第十一条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。
The provisions of Article 11-4, 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. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新租税特別措置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四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 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
With regard to commercial facilities, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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五第一項に規定する商業施設等については、なお従前の例による。
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 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, the provisions then in force continue to govern.
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 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before that date, the provisions then in force continue to govern.
With regard to a contract for the lease of recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
個人が平成二十年四月一日前に締結した旧租税特別措置法第十一条の七第一項に規定する再商品化設備等の賃借に係る契約については、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 industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed 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, the provisions then in force continue to govern.
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に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二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 of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置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租税特別措置法第十二条の二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。
With regard to specified medical buildings prescribed in Article 12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, in paragraph (2) of that Article, the phrase "with regard to ... the preceding paragraph, Article 13, paragraph (1), Article 13-2, paragraph (1) or" is deemed to be replaced with "with regard to ... the provisions of the preceding paragraph, or the provisions of Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act"), or of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")"; the phrase "for ... the preceding paragraph, Article 13, paragraph (1), Article 13-2, paragraph (1) or" is deemed to be replaced with "for ... the provisions of the preceding paragraph, or the provisions of Article 13, paragraph (1) or Article 13-2, paragraph (1) of the 2007 New Act, or of the 2007 Former Act"; and in paragraph (7) of that Article, the phrase "Article 11, paragraph (3)" is deemed to be replaced with "Article 11, paragraph (3) of the 2007 New Act".
個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十二条の三第一項に規定する特定医療用建物については、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、同条第二項中「ついて前項、第十三条第一項、第十三条の二第一項又は」とあるのは「ついて前項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第十三条第一項若しくは第十三条の二第一項の規定若しくは所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四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（以下「平成十九年旧法」という。）」と、「つき前項、第十三条第一項、第十三条の二第一項又は」とあるのは「つき前項の規定又は平成十九年新法第十三条第一項若しくは第十三条の二第一項の規定若しくは平成十九年旧法」と、同条第七項中「第十一条第三項」とあるのは「平成十九年新法第十一条第三項」とする。
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) of the following Article, or Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (11) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "Article 13, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
前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十三条第二項（新租税特別措置法第十三条の二第三項において準用する場合を含む。）の規定の適用については、新租税特別措置法第十三条第二項中「又は次条第一項」とあるのは「若しくは次条第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十一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十二条の三第一項」と、新租税特別措置法第十三条の二第三項中「前項又は」とあるのは「前項若しくは」と、「第十三条第一項又は」とあるのは「第十三条第一項若しくは」とする。
With regard to a contract for the lease of equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
個人が平成二十年四月一日前に締結した旧租税特別措置法第十三条第三項に規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。
With regard to the depreciable assets specified in the items of Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in those items who received the certification prescribed in item (i) of that paragraph for a farm management improvement plan prescribed in that item before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (3) of that Article, the phrase "Article 12-3, paragraph (2)" is deemed to be replaced with "Article 13, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act")"; the phrase "the phrase 'the preceding paragraph' is deemed to be replaced with 'Article 13-3, paragraph (1)'" is deemed to be replaced with "the phrase 'of the preceding paragraph' is deemed to be replaced with 'of Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")'"; the phrase "the main clause of Article 13-3, paragraph (1)" is deemed to be replaced with "the main clause of Article 13-3, paragraph (1) of the 2007 Former Act"; the phrase "the phrase 'Article 13-3, paragraph (1)' is deemed to be replaced with 'Article 12-3, paragraph (1)'" is deemed to be replaced with "the phrase 'the preceding paragraph or paragraph (1) of the following Article' is deemed to be replaced with 'the provisions of Article 13-3, paragraph (1) of the 2007 Former Act, or Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007)'"; and in paragraph (4) of that Article, the phrase "Article 11, paragraph (3)" is deemed to be replaced with "Article 11, paragraph (3) of the 2007 New Act", and the phrase "Article 12-3, paragraph (2)" is deemed to be replaced with "Article 13, paragraph (2) of the 2007 New Act".
旧租税特別措置法第十三条の三第一項第一号に規定する農業経営改善計画につき同号に規定する認定を施行日前に受けた同項各号の個人の有する当該各号に定める減価償却資産については、同条の規定は、なおその効力を有する。この場合において、同条第三項中「第十二条の三第二項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第十三条第二項」と、「「前項」とあるのは「第十三条の三第一項」」とあるのは「「前項の」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四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（以下「平成十九年旧法」という。）第十三条の三第一項の」」と、「第十三条の三第一項本文」とあるのは「平成十九年旧法第十三条の三第一項本文」と、「「第十三条の三第一項」とあるのは「第十二条の三第一項」」とあるのは「「前項又は次条第一項」とあるのは「平成十九年旧法第十三条の三第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第十三条第一項若しくは第十三条の二第一項」」と、同条第四項中「第十一条第三項」とあるのは「平成十九年新法第十一条第三項」と、「第十二条の三第二項」とあるのは「平成十九年新法第十三条第二項」とする。
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) of the following Article, or Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "Article 13, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
前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十三条第二項（新租税特別措置法第十三条の二第三項において準用する場合を含む。）の規定の適用については、新租税特別措置法第十三条第二項中「又は次条第一項」とあるのは「若しくは次条第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四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十三条の三第一項」と、新租税特別措置法第十三条の二第三項中「前項又は」とあるのは「前項若しくは」と、「第十三条第一項又は」とあるのは「第十三条第一項若しくは」とする。
With regard to a contract for the lease of good-quality rental housing in a central urban area prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
個人が平成二十年四月一日前に締結した旧租税特別措置法第十四条第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2)) apply to good-quality rental housing for the elderly 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（第二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 14, paragraph (2) 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二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。
With regard to improved good-quality rental housing prescribed in Article 14, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
個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十四条第三項に規定する改良優良賃貸住宅については、なお従前の例による。