Supplementary Provisions, Article 67Transitional Measures Concerning Depreciation by Corporations
第六十七条（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 (ii) 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, or manufacture or construction; the same applies hereinafter up to paragraph (4)) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (ii) 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, the provisions then in force continue to govern.
新租税特別措置法第四十三条第一項（同項の表の第二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。以下第四項までにおいて同じ。）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二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 44-5 of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第四十四条の五の規定は、法人が施行日以後に取得等をする同条第一項に規定する特定信頼性向上設備について適用する。
With regard to specified advanced telecommunications equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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五第一項に規定する特定高度通信設備については、なお従前の例による。
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of item (i) of the table 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, the provisions then in force continue to govern.
新租税特別措置法第四十五条（第一項の表の第一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をする同号の第三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四十五条第一項の表の第一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。
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to industrial promotion machinery, etc. prescribed in paragraph (2) of that Article for which a corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第四十五条（第二項及び第三項に係る部分に限る。）の規定は、法人が施行日以後に同条第二項に規定する取得等をする同項に規定する産業振興機械等について適用する。
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十七条第一項の規定は、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サービス付き高齢者向け賃貸住宅について適用し、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は、なお従前の例による。
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article 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（第三項第一号及び第二号ロに係る部分に限る。）の規定は、法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。
With regard to buildings listed in Article 47-2, paragraph (3), items (i) through (iii) 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 buildings listed in items (i) through (iii) of that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in Article 47-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), which remains in force pursuant to the provisions of Article 80, paragraph (8) 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三項第一号から第三号までに掲げる建築物については、同条（同項第一号から第三号までに掲げる建築物に係る部分に限る。）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「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（平成二十五年法律第五号）附則第八十条第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八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。