Supplementary Provisions, Article 5Transitional Provisions Concerning Depreciation by Individuals
第五条（個人の減価償却に関する経過規定）
The provisions of Articles 10 and 11 of the New Act apply to the calculation of the amount of depreciation of important machinery, etc. prescribed in Article 10, paragraph (1) of the New Act or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the New Act that an individual 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 amount of depreciation of machinery, etc. prescribed in Article 5-5, paragraph (1) (Special Depreciation of Machinery, etc.) of the Former Act or designated business machinery prescribed in Article 5-7, paragraph (1) (Special Depreciation of Designated Business Machinery) of the Former Act that an individual acquired or manufactured and used for business before the Effective Date.
新法第十条及び第十一条の規定は、個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十条第一項に規定する重要機械等又は新法第十一条第一項に規定する合理化機械等の減価償却額の計算について適用し、個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五第一項（機械等の特別償却）に規定する機械等又は旧法第五条の七第一項（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減価償却額の計算については、なお従前の例による。
If an individual has, within one year from the Effective Date, used for business machinery, etc. prescribed in Article 5-5, paragraph (1) of the Former Act or designated business machinery prescribed in Article 5-7, paragraph (1) of the Former Act that the individual acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 5-5 or Article 5-7 of the Former Act remain in force with respect to the calculation of the amount of depreciation of that machinery, etc. or designated business machinery.
個人が、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五第一項に規定する機械等又は旧法第五条の七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減価償却額の計算については、旧法第五条の五又は第五条の七の規定は、なおその効力を有する。
The provisions of Article 12 of the New Act apply to the calculation of the amount of depreciation of machinery and equipment, etc. for which an individual 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 amount of depreciation of machinery and equipment, etc. for which that individual obtained that approval before that date.
新法第十二条の規定は、試験研究を行う個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減価償却額の計算について適用し、当該個人が同日前に当該承認を受けた機械設備等の減価償却額の計算については、なお従前の例による。
The provisions then in force continue to govern the calculation of the amount of depreciation of a house specified by order as prescribed in Article 21, paragraph (1) (Five-Year 50 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which an individual 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 individual; the same applies hereinafter in this paragraph and the following paragraph) and used as rental housing.
個人が、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（その者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一項（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減価償却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 amount of depreciation of a house specified by order as prescribed in Article 21-2, paragraph (1) (Five-Year 100 Percent or 200 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which an individual 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 that paragraph remain in force.
個人が、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一項（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減価償却額の計算については、同項の規定は、なおその効力を有する。
Premiums for maturity insurance prescribed in Article 7-3, paragraph (1) (Special Depreciation of Fishing Vessels Covered by Maturity Insurance) of the Former Act that an individual paid for a fishing vessel prescribed in that paragraph during the period from January 1, 1957 to March 31 of that year are deemed to be premiums to which the provisions of Article 14 of the New Act apply.
個人が昭和三十二年一月一日から同年三月三十一日までの間に旧法第七条の三第一項（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、新法第十四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 amount of depreciation of machinery and equipment for exploration prescribed in Article 7-8, paragraph (1) (Special Depreciation of Machinery and Equipment for Exploration) of the Former Act that an individual acquired or manufactured before April 1, 1957 and used for the exploration of new mineral deposits prescribed in that paragraph.
個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八第一項（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減価償却額の計算については、なお従前の例による。
If an individual has, within one year from April 1, 1957, used machinery and equipment for exploration prescribed in Article 7-8, paragraph (1) of the Former Act that the individual 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 amount of depreciation of that machinery and equipment for exploration.
個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八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減価償却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 necessary expenses of the amount of expenditure prescribed in Article 7-8, paragraph (2) (Special Depreciation of Exploration Expenses and of Mining Rights Purchased from Others) of the Former Act that an individual disbursed before April 1, 1957.
個人が昭和三十二年四月一日前に支出した旧法第七条の八第二項（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必要経費算入については、なお従前の例による。