Supplementary Provisions, Article 24Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十四条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 3, paragraphs (3) and (4) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where an individual provides for use in the individual's business depreciable assets prescribed in paragraph (3) of that Article for which the individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) on or after the Effective Date, and in the case where an individual has provided for use in business such depreciable assets for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
改正後の昭和四十八年改正法附則第三条第三項及び第四項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第三項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が施行日前に取得等をした当該減価償却資産を事業の用に供した場合については、なお従前の例による。
The provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply to income tax for 1975 and subsequent years, and with regard to income tax for 1974 and earlier years, the provisions then in force continue to govern.
改正後の昭和四十八年改正法附則第四条第二項の規定は、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。
The 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 for which it makes an acquisition, etc. on or after the Effective Date, and in the case where a corporation has provided for use in its business such depreciable assets for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
改正後の昭和四十八年改正法附則第十一条第四項及び第五項の規定は、法人が施行日以後に取得等をする同条第四項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が施行日前に取得等をした当該減価償却資産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。
The provisions of Article 12, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
改正後の昭和四十八年改正法附則第十二条第二項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。