Supplementary Provisions, Article 46Transitional Measures Concerning Depreciation by Corporations
第四十六条（法人の減価償却に関する経過措置）
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 that paragraph of which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) 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 of 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。）をする同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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation of 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工業用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一項に規定する工業用機械等については、なお従前の例による。