Supplementary Provisions, Article 42Transitional Measures Concerning Depreciation by Corporations
第四十二条（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 apply to specified ships prescribed in that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (xii) of the Supplementary Provisions (excluding those acquired based on a contract concluded before that date (hereinafter referred to as "transitional specified ships" in this paragraph)), and the provisions then in force continue to govern specified ships prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified ships) that a corporation acquired or manufactured before that date.
新租税特別措置法第四十三条第一項の規定は、法人が附則第一条第十二号に定める日以後に取得又は製作をする同項に規定する特定船舶（同日前に締結した契約に基づき取得をするもの（以下この項において「経過特定船舶」という。）を除く。）について適用し、法人が同日前に取得又は製作をした旧租税特別措置法第四十三条第一項に規定する特定船舶（経過特定船舶を含む。）については、なお従前の例による。
With regard to the calculation of the amount of income for each business year ending on or after the Effective Date of a corporation prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "the day on which three years have elapsed" in that paragraph is deemed to be replaced with "the day on which three years have elapsed (for a specified facility subject to technical standards that is specified by Order of the Ministry of Finance as one for which it has become difficult, due to a disaster or other unavoidable circumstances, to complete by that day the construction work for improvement to be carried out on the part of that specified facility subject to technical standards, the day on which five years have elapsed from the date on which that report was made)".
旧租税特別措置法第四十三条の二第一項に規定する法人の施行日以後に終了する各事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同項中「三年を経過する日」とあるのは、「三年を経過する日（災害その他やむを得ない事情により同日までにその特定技術基準対象施設の部分について行う改良のための工事を完了することが困難となつた特定技術基準対象施設として財務省令で定めるものについては、当該報告を行つた日以後五年を経過する日）」とする。
The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs (hereinafter referred to as "acquisition, etc." in this paragraph and paragraph (5)) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, 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二第一項の規定は、法人が施行日以後に取得又は製作若しくは建設（以下この項及び第五項において「取得等」という。）をする同条第一項に規定する特定事業継続力強化設備等について適用し、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二第一項に規定する特定事業継続力強化設備等については、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 (ii) through (iv) of the table in paragraph (3)) apply to industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the New Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) 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（第三項の表の第二号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に取得等（租税特別措置法第四十五条第二項に規定する取得等をいう。以下この項において同じ。）をする新租税特別措置法第四十五条第三項に規定する産業振興機械等について適用し、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三項に規定する産業振興機械等については、なお従前の例による。
The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in that paragraph for which a corporation makes an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received on or after the Effective Date (including, where a certification of change under paragraph (1) of that Article has been given on or after the Effective Date for a certified business restructuring plan prescribed in Article 19, paragraph (2) of that Act pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date, that plan as changed (hereinafter referred to as a "transitional certified business restructuring plan" in this paragraph)), and the provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date (excluding a transitional certified business restructuring plan).
新租税特別措置法第四十六条第一項の規定は、法人が取得等をする同項に規定する事業再編促進機械等で施行日以後に受ける農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（施行日前に受けた同法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画について施行日以後に同条第一項の規定による変更の認定があったときにおけるその変更後のもの（以下この項において「経過認定事業再編計画」という。）を含む。）に記載されたものについて適用し、法人が取得等をした旧租税特別措置法第四十六条第一項に規定する事業再編促進機械等で施行日前に受けた農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（経過認定事業再編計画を除く。）に記載されたものについては、なお従前の例による。