Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation for Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of items (i), (iv) and (vi) of the table in Article 11, paragraph (1) of the New Act and of Article 11-2, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 11, paragraph (1) of the New Act or pollution control facilities prescribed in Article 11-2, paragraph (1) of the New Act for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act or pollution control facilities prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第一号、第四号及び第六号並びに新法第十一条の二第一項の規定は、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。以下この条において同じ。）をしてその事業の用に供する新法第十一条第一項に規定する特定設備等又は新法第十一条の二第一項に規定する公害防止施設について適用し、個人が施行日前に取得等をした旧法第十一条第一項に規定する特定設備等又は旧法第十一条の二第一項に規定する公害防止施設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。