①The provisions of Article 3, paragraphs (3) and (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1973 Amendment Act as Amended" in the following paragraph) apply in the case where an individual uses for the individual's business depreciable assets prescribed in paragraph (3) of that Article that the individual acquires, manufactures or constructs on or after the Effective Date, and in the case where an individual has used for the individual's business such depreciable assets that the individual acquired, manufactured or constructed before that date, the provisions then in force continue to govern.

②The provisions of Article 11, paragraphs (4) and (5) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where a corporation provides for use in its business depreciable assets prescribed in paragraph (4) of that Article that it acquires, or manufactures or constructs, on or after the Effective Date, and in the case where a corporation has provided for use in its business such depreciable assets that it acquired, or manufactured or constructed, before that date, the provisions then in force continue to govern.