Supplementary Provisions, Article 12Transitional Measures Concerning Depreciation, etc. for Corporations
第十二条（法人の減価償却等に関する経過措置）
The provisions of Articles 43 and 43-2 of the New Act apply to rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation uses for its business on or after the Effective Date, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that a corporation used for its business before that date.
新法第四十三条及び第四十三条の二の規定は、法人が施行日以後にその事業の用に供する新法第四十三条第一項に規定する合理化機械等について適用し、法人が同日前にその事業の用に供した旧法第四十三条第一項に規定する合理化機械等については、なお従前の例による。
The provisions then in force continue to govern amounts that a corporation prescribed in Article 50, paragraph (1) of the Former Act disbursed before the Effective Date for construction work prescribed in that paragraph.
旧法第五十条第一項に規定する法人が施行日前に同項に規定する工事のために支出した金額については、なお従前の例による。
The provisions of Article 51-3 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which a corporation obtains the certification under Article 51-3, paragraph (1) of the New Act on or after the date listed in Article 1, item (iii) of the Supplementary Provisions.
新法第五十一条の三の規定は、法人が附則第一条第三号に掲げる日以後に新法第五十一条の三第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。
The provisions of Article 52-2 of the New Act apply to business operators' contributions prescribed in paragraph (1) of that Article that a corporation pays on or after the Effective Date.
新法第五十二条の二の規定は、法人が施行日以後に納付する同条第一項に規定する事業者負担金について適用する。