Supplementary Provisions

②The provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to income tax of individuals for 2004 and thereafter, corporation tax on income for business years of a corporation (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 in this paragraph) commencing on or after the effective date of this Ministerial Order, corporation tax on the consolidated income for a consolidated business year of a consolidated corporation (meaning a consolidated corporation prescribed in item (xii)-7-4 of that Article; the same applies hereinafter in this paragraph) commencing on or after that date, and corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust (meaning a specified trust prescribed in item (xxix)-3 of that Article; the same applies hereinafter in this paragraph) commencing on or after that date, and for income tax of individuals for 2003 and earlier, corporation tax on income for business years of a corporation that commenced before that date, corporation tax on the consolidated income for a consolidated business year of a consolidated corporation that commenced before that date, and corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before that date, the provisions then in force continue to govern.