Supplementary Provisions, Article 15Transitional Provisions Concerning Depreciation by Corporations
第十五条（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 rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act in the case where a corporation uses for business that rationalization machinery, etc. which it acquired or manufactured 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、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化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。
The provisions then in force continue to govern the calculation of the allowable depreciation amount of approved machinery and equipment, etc. prescribed in Article 44, paragraph (1) of the Former Act or machinery, etc. for development research prescribed in paragraph (2) of that Article in the case where a corporation uses that machinery and equipment, etc. or machinery, etc. for development research, which it acquired or manufactured before the Effective Date, for the experimental research or development research prescribed in those provisions.
法人が施行日前に取得し、又は製作した旧法第四十四条第一項に規定する承認を受けた機械設備等又は同条第二項に規定する開発研究機械等をこれらの規定に規定する試験研究又は開発研究の用に供した場合における当該機械設備等又は開発研究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。
The provisions of Article 48 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for the exploration of new mineral deposits prescribed in that paragraph 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 for exploration prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation uses that machinery and equipment for exploration, which it acquired or manufactured before that date, for the exploration of new mineral deposits prescribed in that paragraph.
新法第四十八条の規定は、法人が施行日以後に取得し、又は製作して同条第一項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適用し、法人が同日前に取得し、又は製作した旧法第四十八条第一項に規定する探鉱用機械設備を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、なお従前の例による。
The provisions of Article 52 of the New Act apply to expenditures that a corporation has made on or after the Effective Date, and the provisions then in force continue to govern expenditures made before that date.
新法第五十二条の規定は、法人が施行日以後に支出した支出金について適用し、同日前に支出した支出金については、なお従前の例による。