Supplementary Provisions, Article 11Transitional Measures Concerning Depreciation by Corporations
第十一条（法人の減価償却に関する経過措置）
The provisions of items (ii), (v), (vi) and (xiv) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that a corporation uses for its business after making an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) thereof on or after April 1, 1973.
新法第四十三条第一項の表の第二号、第五号、第六号及び第十四号の規定は、法人が昭和四十八年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する特定設備等について適用する。
The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to the facilities referred to in that item pertaining to an acquisition or construction on or after April 1, 1973 in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, and with regard to the facilities referred to in item (ix) of the table in Article 43, paragraph (1) of the Former Act pertaining to an acquisition or construction before that date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, the provisions then in force continue to govern.
新法第四十三条第一項の表の第九号の規定は、昭和四十八年四月一日以後に同号に規定する政令で定められる工事の施行に伴う取得又は建設に係る同号の設備について適用し、同日前に旧法第四十三条第一項の表の第九号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。
The provisions of item (xii) of the table in Article 43, paragraph (1) of the New Act apply to vessels prescribed in that item that a corporation acquires or manufactures on or after April 1, 1973 and uses for its business, and in the case where a corporation has used for its business vessels prescribed in item (xii) of the table in Article 43, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第十二号の規定は、法人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同号に規定する船舶について適用し、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の表の第十二号に規定する船舶をその事業の用に供した場合については、なお従前の例による。
In the case where a corporation uses for its business depreciable assets listed in item (i) of the table in Article 43, paragraph (1) of the Former Act after making an acquisition, etc. thereof during the period from April 1, 1973 to March 31, 1976, the provisions of that Article are to govern, with the phrase "items (v) to (vii)" in that item deemed to be replaced with "items (i) to (ix) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975", and the phrase "one quarter" deemed to be replaced with "one quarter (or 16 percent in the case where assets acquired, manufactured or constructed during the period from April 1, 1974 to March 31, 1975 are used for the business, and 8 percent in the case where assets acquired, manufactured or constructed during the period from April 1, 1975 to March 31, 1976 are used for the business)".
法人が昭和四十八年四月一日から昭和五十一年三月三十一日までの間に取得等をする旧法第四十三条第一項の表の第一号に掲げる減価償却資産をその事業の用に供する場合については、同号中「第五号から第七号まで」とあるのは「昭和五十年新法第四十三条第一項の表の第一号から第九号まで」と、「四分の一」とあるのは「四分の一（昭和四十九年四月一日から昭和五十年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の十六とし、同年四月一日から昭和五十一年三月三十一日までの間に取得又は製作若しくは建設をした資産をその事業の用に供する場合については百分の八とする。）」として、同条の規定の例による。
With regard to the application of the provisions of Articles 44 to 46, Articles 50 to 51-2, Articles 64 to 65, Article 65-7, Article 65-8 and Article 67-4 of the Act on Special Measures Concerning Taxation as Amended in 1975 and Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act in the case where the provisions of the preceding paragraph apply, the phrase "the preceding two Articles" in Article 44, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding two Articles (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)"; the phrase "the preceding three Articles" in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 is deemed to be replaced with "the preceding three Articles (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)"; and the phrase "Article 43" in Article 45-2, paragraph (1), Article 45-3, paragraph (1), Article 46, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1975, and in Article 46-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1974 Amendment Act, which is to govern pursuant to the provisions of Article 13, paragraph (6) of the Supplementary Provisions of that Act, is deemed to be replaced with "Article 43 (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)".
前項の規定の適用がある場合における昭和五十年新法第四十四条から第四十六条まで、第五十条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四並びに昭和四十九年改正法附則第十三条第六項の規定の適用については、昭和五十年新法第四十四条第一項中「前二条」とあるのは「前二条（昭和四十八年改正法附則第十一条第四項を含む。）」と、昭和五十年新法第四十五条第一項中「前三条」とあるのは「前三条（昭和四十八年改正法附則第十一条第四項を含む。）」と、昭和五十年新法第四十五条の二第一項、第四十五条の三第一項、第四十六条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項並びに昭和四十九年改正法附則第十三条第六項の規定によりその規定の例によることとされる同法による改正前の租税特別措置法第四十六条の二第四項中「第四十三条」とあるのは「第四十三条（昭和四十八年改正法附則第十一条第四項を含む。）」とする。
In the case where a corporation uses for its business depreciable assets listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. within the period specified by Cabinet Order referred to in that paragraph with respect to those depreciable assets (excluding those to which the provisions of item (xiv) of the table in Article 43, paragraph (1) of the New Act apply), the provisions then in force continue to govern.
法人が旧法第四十三条第一項の表の第二号に掲げる減価償却資産に係る同項の政令で定める期間内に取得等をした当該減価償却資産（新法第四十三条第一項の表の第十四号の規定の適用を受けるものを除く。）をその事業の用に供する場合については、なお従前の例による。
In the case where a corporation uses for its business depreciable assets listed in item (iii) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. within the period specified by Cabinet Order referred to in that paragraph with respect to those depreciable assets, the provisions then in force continue to govern.
法人が旧法第四十三条第一項の表の第三号に掲げる減価償却資産に係る同項の政令で定める期間内に取得等をした当該減価償却資産をその事業の用に供する場合については、なお従前の例による。
The provisions of Article 44 of the New Act apply to machinery and equipment, etc. for commercialization of new technology prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after April 1, 1973 and uses for its business, and in the case where a corporation has used for its business machinery and equipment, etc. prescribed in Article 44, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern.
新法第四十四条の規定は、法人が昭和四十八年四月一日以後に取得し、又は製作してその事業の用に供する同条第一項に規定する新技術企業化用機械設備等について適用し、法人が同日前に取得し、又は製作した旧法第四十四条第一項に規定する機械設備等をその事業の用に供した場合については、なお従前の例による。
With regard to the calculation of the depreciation limit of the assets prescribed in Article 46, paragraph (1) of the Former Act for a business year of a corporation ending on or before September 30, 1974, in the case where the corporation falls under the case specified by Cabinet Order referred to in that paragraph, the provisions of that Article are to govern, with the phrase "Article 43 to the preceding Article" in that paragraph deemed to be replaced with "Article 43 (including Article 43 of the New Act and Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act) to the preceding Article, and Article 46 of the New Act".
法人が旧法第四十六条第一項の政令で定める場合に該当する場合における当該法人の昭和四十九年九月三十日以前に終了する事業年度の同項に規定する資産の償却限度額の計算については、同項中「第四十三条から前条まで」とあるのは、「第四十三条（新法第四十三条及び昭和四十八年改正法附則第十一条第四項を含む。）から前条まで、新法第四十六条」として、同条の規定の例による。
With regard to the application of the provisions of Article 46-2 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 45-3" in paragraph (1) of that Article is deemed to be replaced with "Article 45-3, Article 11, paragraph (9) of the Supplementary Provisions of the 1973 Amendment Act", and the phrase "the amount equivalent to one half" in paragraph (5) of that Article is deemed to be replaced with "the amount equivalent to one half, or the amount equivalent to one third prescribed in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1973 Amendment Act, which is to govern pursuant to the provisions of Article 11, paragraph (9) of the Supplementary Provisions of that Act".
前項の規定の適用がある場合における新法第四十六条の二の規定の適用については、同条第一項中「第四十五条の三」とあるのは「第四十五条の三、昭和四十八年改正法附則第十一条第九項」と、同条第五項中「二分の一に相当する金額」とあるのは「二分の一に相当する金額又は昭和四十八年改正法附則第十一条第九項の規定によりその規定の例によることとされる同法による改正前の租税特別措置法第四十六条第一項に規定する三分の一に相当する金額」とする。