Supplementary Provisions, Article 4Transitional Measures Concerning Depreciation, etc. by Individuals
第四条（個人の減価償却等に関する経過措置）
The provisions then in force continue to govern the calculation of the amount of depreciation allowances for depreciable assets prescribed in Article 13-2, paragraph (1) of the Former Act of members of a commercial and industrial association, etc. prescribed in that paragraph that obtained approval, during the period from April 1, 1968 to March 31, 1969, pursuant to the provisions of that paragraph for implementing a small and medium sized enterprise structural improvement promotion plan; provided, however, that where that commercial and industrial association, etc. has obtained the approval under Article 5-2, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act, this does not apply in each year on or after the year that includes the date of that approval.
昭和四十三年四月一日から昭和四十四年三月三十一日までの間に旧法第十三条の二第一項の規定により中小企業構造改善促進計画を実施することについて承認を受けた同項に規定する商工組合等の組合員の同項に規定する減価償却資産の償却費の額の計算については、なお従前の例による。ただし、当該商工組合等が、中小企業近代化促進法の一部を改正する法律による改正後の中小企業近代化促進法第五条の二第一項の承認を受けた場合には、当該承認のあつた日の属する年以後の各年においては、この限りでない。
With regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act in the case where the commercial and industrial association, etc. prescribed in the preceding paragraph has obtained the approval prescribed in the proviso to that paragraph, the phrase "January 1 of that year" in that paragraph of the New Act is deemed to be replaced with "January 1 of the year that includes the date of the approval under Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)".