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Supplementary Provisions, Article 37Transitional Measures Concerning Depreciation by Individuals

第三十七条(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 for which an individual makes an acquisition, etc. (meaning 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 specified equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

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 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in for which an individual 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 of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

の規定は、個人が施行日以後に取得等をする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 for which an individual makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before that date.

の規定は、個人が附則第一条第八号に定める日以後に取得等をするに規定する集積産業用資産について適用し、個人が同日前に取得等をしたに規定する集積産業用資産については、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 resource recycling equipment, etc. prescribed in for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

の規定は、個人が施行日以後に取得等をするに規定する資源再生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 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

の規定は、個人が施行日以後に取得又は製作をするに規定する障害者対応設備等について適用し、個人が施行日前に取得又は製作をしたに規定する障害者対応設備等については、なお従前の例による。

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