Supplementary Provisions, Article 11Transitional Provisions Concerning Depreciation by Corporations
第十一条（法人の減価償却に関する経過規定）
The provisions of Article 43 of the New Act apply to the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in paragraph (1) of that Article 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 important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act, rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act that a corporation acquired or manufactured and used for business before that date.
新法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同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、法人が同日前に取得し、又は製作して事業の用に供した旧法第四十二条第一項に規定する重要機械等、旧法第四十三条第一項に規定する合理化機械等又は旧法第四十五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は、なお従前の例による。
If a corporation has, within six months from the Effective Date, used for business important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date), rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act (limited to that of a corporation prescribed in that paragraph for which the end of the immediately preceding business year prescribed in that paragraph comes on or after that date) that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 42, Article 43 or Article 45 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that important machinery, etc., rationalization machinery, etc. or machinery, etc. for joint business.
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四十二条第一項に規定する重要機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）、旧法第四十三条第一項に規定する合理化機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）又は旧法第四十五条第一項に規定する協同事業用機械等（同項に規定する法人で同日以後に同項に規定する直前事業年度終了の日が到来するものに係るものに限る。）を施行日から六月以内にその用に供した場合における当該重要機械等、合理化機械等又は協同事業用機械等の償却範囲額の計算については、旧法第四十二条、第四十三条又は第四十五条の規定は、なおその効力を有する。
The provisions of Article 44, paragraph (1) and paragraph (3) (limited to the part concerning the provisions of paragraph (1) of that Article) of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act and obtained that approval, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that approval was obtained, where a corporation filed an application to obtain that approval before that date.
新法第四十四条第一項及び第三項（同条第一項の規定に係る部分に限る。）の規定は、法人が施行日以後に企業合理化促進法第四条第一項の規定による承認を受けるための申請を行ない、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適用し、法人が同日前に当該承認を受けるための申請を行なつた場合における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 44-2 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 5, paragraph (1) of the Enterprise Rationalization Promotion Act and received the certification prescribed in paragraph (2) of that Article for the machinery and equipment, etc. for which that approval was obtained, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation filed an application to obtain that approval before that date and received that certification for the machinery and equipment, etc. for which that approval was obtained.
新法第四十四条の二の規定は、法人が施行日以後に企業合理化促進法第五条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等につき同条第二項に規定する証明を受けた場合における当該機械設備等の償却範囲額の計算について適用し、法人が、同日前に当該承認を受けるための申請を行なつた場合であつて、当該承認を受けた機械設備等につき当該証明を受けた場合における当該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。
For the purpose of applying the provisions of Article 49, paragraph (2) of the New Act to a ventilation tunnel or drainage tunnel prescribed in paragraph (2) of that Article that a corporation prescribed in paragraph (1) of that Article acquired within the period prescribed in that paragraph and used for its business, and to which the provisions of Article 42, paragraph (1) or Article 43, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (2) apply, the phrase "Article 43, paragraph (1)" in Article 49, paragraph (2) of the New Act is deemed to be replaced with "Article 43, paragraph (1), or Article 42, paragraph (1) or Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation that remain in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act".
新法第四十九条第一項に規定する法人が同項に規定する期間内に取得してその事業の用に供した同条第二項に規定する通気坑道又は排水坑道で、第二項の規定によりその効力を有するものとされる旧法第四十二条第一項又は第四十三条第一項の規定の適用を受けるものに対する新法第四十九条第二項の規定の適用については、同項中「第四十三条第一項」とあるのは、「第四十三条第一項又は租税特別措置法の一部を改正する法律附則第十一条第二項の規定によりその効力を有するものとされる同法の規定による改正前の租税特別措置法第四十二条第一項若しくは第四十三条第一項」とする。