Supplementary Provisions, Article 12Transitional Provisions Concerning Depreciation by Corporations
第十二条（法人の減価償却に関する経過規定）
The provisions of Articles 42 and 43 of the New Act apply to the calculation of the allowable depreciation amount of important machinery, etc. prescribed in Article 42, paragraph (1) of the New Act or rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. prescribed in Article 5-6, paragraph (1) (Special Depreciation of Machinery, etc.) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) (Special Depreciation of Designated Business Machinery) of the Former Act that a corporation acquired or manufactured and used for business before the Effective Date.
新法第四十二条及び第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した新法第四十二条第一項に規定する重要機械等又は新法第四十三条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が施行日前に取得し、又は製作して事業の用に供した旧法第五条の六第一項（機械等の特別償却）に規定する機械等又は旧法第五条の八第一項（指定事業用機械の特別償却）に規定する指定事業用機械の償却範囲額の計算については、なお従前の例による。
If a corporation has, within one year from the Effective Date, used for business machinery, etc. prescribed in Article 5-6, paragraph (1) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 5-6 or Article 5-8 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. or designated business machinery.
法人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第五条の六第一項に規定する機械等又は旧法第五条の八第一項に規定する指定事業用機械を同日から一年以内にその用に供した場合における当該機械等又は指定事業用機械の償却範囲額の計算については、旧法第五条の六又は第五条の八の規定は、なおその効力を有する。
The provisions of Article 44 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation conducting experimental research has obtained approval pursuant to the provisions of Article 4 of the Enterprise Rationalization Promotion Act on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that corporation obtained that approval before that date.
新法第四十四条の規定は、試験研究を行う法人が施行日以後に企業合理化促進法第四条の規定により承認を受けた機械設備等の償却範囲額の計算について適用し、当該法人が同日前に当該承認を受けた機械設備等の償却範囲額の計算については、なお従前の例による。
The provisions of Article 45 of the New Act apply to the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in paragraph (1) of that Article that a corporation prescribed in that Article has acquired or manufactured and used for the business of that corporation on or after the first day of its first business year beginning on or after April 1, 1957, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in Article 7-5, paragraph (1) (Special Depreciation of Machinery, etc. for Joint Business) of the Former Act that a corporation prescribed in that paragraph acquired or manufactured and used for the business of that corporation before the first day of its first business year beginning on or after April 1, 1957.
新法第四十五条の規定は、同条に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日以後に取得し、又は製作して当該法人の事業の用に供した同条第一項に規定する協同事業用機械等の償却範囲額の計算について適用し、旧法第七条の五第一項（協同事業用機械等の特別償却）に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して当該法人の事業の用に供した同項に規定する協同事業用機械等の償却範囲額の計算については、なお従前の例による。
If a corporation prescribed in Article 7-5, paragraph (1) of the Former Act has, within one year from the first day of its first business year beginning on or after April 1, 1957, used for the business of that corporation machinery, etc. for joint business prescribed in that paragraph that it acquired or manufactured before that day and had not yet used for business as of that day, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. for joint business.
旧法第七条の五第一項に規定する法人が、昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して同日においてまだ事業の用に供していない同項に規定する協同事業用機械等を同日から一年以内に当該法人の事業の用に供した場合における当該協同事業用機械等の償却範囲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。
The provisions then in force continue to govern the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21, paragraph (2) (Five-Year 50 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from January 1, 1952 to June 30, 1955, for the purpose of using it as rental housing (including using it as a residence for employees engaged in the business operated by that corporation; the same applies hereinafter in this paragraph and the following paragraph) and used as rental housing.
法人が、昭和二十七年一月一日から昭和三十年六月三十日までの間に、貸家の用（当該法人の営む事業に係る使用人の居住の用を含む。以下この項及び次項において同じ。）に供する目的をもつて住宅の用に供する旧法第二十一条第二項（貸家住宅の五年間五割増償却）に規定する命令で定める家屋を取得して貸家の用に供した場合における当該家屋の償却範囲額の計算については、なお従前の例による。
With regard to the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21-2, paragraph (2) (Five-Year 100 Percent or 200 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from July 1, 1955 to March 31, 1957, for the purpose of using it as rental housing and used as rental housing by December 31, 1958, the provisions of paragraphs (2) and (3) of that Article remain in force.
法人が、昭和三十年七月一日から昭和三十二年三月三十一日までの間に、貸家の用に供する目的をもつて住宅の用に供する旧法第二十一条の二第二項（貸家住宅の五年間十割増又は二十割増償却）に規定する命令で定める家屋を取得して、これを昭和三十三年十二月三十一日までに貸家の用に供した場合における当該家屋の償却範囲額の計算については、同条第二項及び第三項の規定は、なおその効力を有する。
Premiums for maturity insurance prescribed in Article 7-4, paragraph (1) (Special Depreciation of Fishing Vessels Covered by Maturity Insurance) of the Former Act that a corporation paid for a fishing vessel prescribed in that paragraph during the period from the first day of the business year that includes April 1, 1957 (excluding a business year beginning on that date) to March 31, 1957 are deemed to be premiums to which the provisions of Article 47 of the New Act apply.
法人が昭和三十二年四月一日を含む事業年度（同日から開始する事業年度を除く。）開始の日から同年三月三十一日までの間に旧法第七条の四第一項（満期保険に附した漁船の特別償却）に規定する漁船につき支払つた同項に規定する満期保険の保険料は、新法第四十七条の規定の適用を受ける保険料とみなす。
The provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) (Special Depreciation of Machinery and Equipment for Exploration) of the Former Act that a corporation acquired or manufactured before April 1, 1957 and used for the exploration of new mineral deposits prescribed in that paragraph.
法人が昭和三十二年四月一日前に取得し、又は製作して旧法第七条の九第一項（探鉱用機械設備の特別償却）に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の償却範囲額の計算については、なお従前の例による。
If a corporation has, within one year from April 1, 1957, used machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) of the Former Act that it acquired or manufactured before that date and had not yet used for exploration as of that date for the exploration of new mineral deposits prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery and equipment for exploration.
法人が昭和三十二年四月一日前に取得し、又は製作して同日においてまだ探鉱の用に供していない旧法第七条の九第一項に規定する探鉱用機械設備を同日から一年以内に同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の償却範囲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。
The provisions then in force continue to govern the inclusion in deductible expenses of the amount of expenditure prescribed in Article 7-9, paragraph (2) (Special Depreciation of Exploration Expenses and of Mining Rights Purchased from Others) of the Former Act that a corporation disbursed before April 1, 1957.
法人が昭和三十二年四月一日前に支出した旧法第七条の九第二項（探鉱費及び他から購入した鉱業権の特別償却）に規定する支出金額の損金算入については、なお従前の例による。