Supplementary Provisions, Article 79Transitional Measures Concerning Depreciation by Corporations
第七十九条（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, manufacture or construction; the same applies hereinafter up to paragraph (6)) on or after the Effective Date, and the provisions then in force continue to govern 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.
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。以下第六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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する研究施設については、なお従前の例による。
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する共同利用施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の三第一項に規定する共同利用施設については、なお従前の例による。
The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
法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四十四条の四第二項に規定する新用途米穀加工品等製造設備については、なお従前の例による。
The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified reliability-enhancing 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.
新租税特別措置法第四十四条の五第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定信頼性向上設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する特定信頼性向上設備については、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 the provisions then in force continue to govern 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.
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 items (i) and (iv) of the table in paragraph (2)) apply to industrial promotion machinery, etc. prescribed in that paragraph 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（第二項の表の第一号及び第四号に係る部分に限る。）の規定は、法人が施行日以後に同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。
With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (i) of the table in that paragraph) remain in force. In such a case, the phrase "Article 68-27, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 90, paragraph (8) of the Supplementary Provisions of that Act".
法人が施行日前に旧租税特別措置法第四十五条第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第一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、同条第三項中「第六十八条の二十七第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十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二十七第二項」とする。
The provisions then in force continue to govern depreciable assets listed in Article 45-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
法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四十五条の二第一項第二号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 46-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that paragraph that are held at the end of the business year beginning on or after the Effective Date (including a business year that began before the Effective Date and ends on or after the Effective Date) by a corporation that obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in Article 46-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held at the end of the business year that began before the Effective Date by a corporation that obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date.
新租税特別措置法第四十六条の二第一項の規定は、施行日以後に同項に規定する基準適合認定又は特例基準適合認定を受ける法人の施行日以後に開始する事業年度（施行日前に開始し、かつ、施行日以後に終了する事業年度を含む。）終了の日において有する同項に規定する次世代育成支援対策資産について適用し、施行日前に旧租税特別措置法第四十六条の三第一項に規定する基準適合認定を受けた法人の施行日前に開始した事業年度終了の日において有する同項に規定する特定建物等については、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), (b)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs 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都市再生建築物等について適用する。
With regard to the buildings listed in Article 47-2, paragraph (3), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date (for the buildings listed in item (ii) of that paragraph, limited to those developed within the areas listed in (b) of that item; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the buildings listed in paragraph (3), items (i) and (ii)) remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 90, paragraph (12) 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及び第二号に掲げる建築物（同号に掲げる建築物にあっては、同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、同条（第三項第一号及び第二号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（平成二十七年法律第九号）附則第九十条第十二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。
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified urban renaissance buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
新租税特別措置法第四十七条の二（第三項第三号に係る部分に限る。）の規定は、法人が附則第一条第十二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四十七条の二第一項に規定する特定都市再生建築物等について適用する。
With regard to the structures listed in Article 47-2, paragraph (3), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in that paragraph that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the structures listed in that item) remain in force. In such a case, the phrase "March 31, 2015" in paragraph (1) of that Article is deemed to be replaced with "the day before the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect", and the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 90, paragraph (14) of the Supplementary Provisions of that Act".
法人が附則第一条第十二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四十七条の二第三項第四号に掲げる構築物（当該構築物と併せて設置される同項に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（同号に掲げる構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、同条第一項中「平成二十七年三月三十一日」とあるのは「水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日の前日」と、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（平成二十七年法律第九号）附則第九十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。