Supplementary Provisions, Article 11Transitional Provisions Concerning Increase or Decrease in the Amount of Depreciation Expenses Where Export Is Not Certified, etc.
第十一条（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定）
In the case where an individual prescribed in the items of Article 23-3, paragraph (1) of the Former Act has come to fall under the case listed in any of those items, the provisions of that Article remain in force with respect to the amount to be included in necessary expenses as depreciation expenses for the year that includes the day on which the individual came to fall under that case for fixed assets prescribed in that paragraph that the individual holds as of December 31 of that year. In this case, the provisions of the second sentence of paragraph (1) of the preceding Article apply mutatis mutandis.
旧法第二十三条の三第一項各号に規定する個人が当該各号に掲げる場合に該当することとなつた場合におけるその該当することとなつた日の属する年の十二月三十一日において当該個人の有する同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金額については、同条の規定は、なおその効力を有する。この場合においては、前条第一項後段の規定を準用する。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 13-3, paragraphs (1) and (2) of the New Act are applied to fixed assets to which the provisions of Article 23-3, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply. In this case, the phrase "Article 10, paragraph (1) of the Supplementary Provisions" in paragraph (2) of the preceding Article is deemed to be replaced with "Article 11, paragraph (1) of the Supplementary Provisions", the phrase "Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment" with "Article 23-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment", and the phrase "limit on depreciation expenses that may be included" with "amount of depreciation expenses to be included".