Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 1990.
この省令は、平成二年四月一日から施行する。
Except as otherwise provided, the provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Order") apply to income tax of individuals for 1990 and thereafter and corporation tax of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years commencing on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date"), and for income tax of individuals for 1989 (meaning the year covering the period from January 1, 1989 to December 31, 1989) and earlier and corporation tax of corporations for business years that commenced before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除くほか、改正後の減価償却資産の耐用年数等に関する省令（以下「新令」という。）の規定は、個人の平成二年分以後の所得税及び法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの省令の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人税について適用し、個人の平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。）以前の所得税及び法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
The provisions of the buildings section of Appended Table 1 of the New Order apply, for corporations, to corporation tax for business years ending on or after the Effective Date, and for corporation tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
The provisions of the aircraft section of Appended Table 1 of the New Order apply to the depreciable assets listed in the provisions of that section that are put to use in business on or after the Effective Date, and for those depreciable assets that were put to use in business before the Effective Date, the provisions then in force continue to govern.
depreciable assetmachine translation
「減価償却資産」
A depreciable asset as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act or Article 2, item (xxiii) of the Corporation Tax Act: a building, structure, machinery and equipment, ship, vehicle, tool, fixture, mining right or other asset that is to be depreciated, as a Cabinet Order (政令) specifies.
Short name set inArticle 1, paragraph (1)
New Ordermachine translation
「新令」
This Ministerial Order as amended by Ministry of Finance Order No. 17 of 1990.
Short name set inSupplementary Provisions, paragraph (2)
the Effective Datemachine translation
「施行日」
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
Short name set inSupplementary Provisions, paragraph (2)