Supplementary Provisions, Article 31Transitional Measures Concerning Depreciation by Individuals
第三十一条（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 paragraph (1) of that Article for which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) 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 for which an individual made an acquisition, etc. 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。以下この項及び次項において同じ。）をする同条第一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 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 for which an individual made an acquisition, etc. before the Effective Date.
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 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 the provisions then in force continue to govern 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.
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。
The provisions then in force continue to govern replacement hospital buildings, etc. 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.
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建替え病院用等建物については、なお従前の例による。
The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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十三条第三項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。
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
新租税特別措置法第十四条の規定は、個人が附則第一条第九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第一項に規定するサービス付き高齢者向け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 (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of that Article remain in force.
個人が附則第一条第九号に定める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高齢者向け優良賃貸住宅については、同条の規定は、なおその効力を有する。
With regard to buildings listed in Article 14-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning 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三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。