Supplementary Provisions, Article 3Transitional Measures Concerning Depreciation for Individuals
第三条（個人の減価償却に関する経過措置）
The provisions of items (ii) through (xi) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph 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 date of enforcement of this Act (hereinafter referred to as 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 depreciable assets listed in items (ii) through (x) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as 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二号から第十一号までの規定は、個人がこの法律の施行の日（以下「施行日」という。）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し、個人が施行日前に取得等をした改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第二号から第十号までに掲げる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。
With regard to machinery and equipment, etc. for the commercialization of new technology prescribed in Article 12, paragraph (1) of the Former Act for which an individual obtained the approval prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に旧法第十二条第一項に規定する承認を受けた同項に規定する新技術企業化用機械設備等については、なお従前の例による。
The provisions of Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. 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 industrial machinery, etc. prescribed in Article 12-2, 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. In this case, with regard to the application of the provisions of Article 12-2, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph for which an acquisition, etc. is made during the period from the Effective Date to March 31, 1979 within the districts listed in item (ii) (limited to the part concerning industrial development districts) and item (iii) of the table in that paragraph, the phrase "one-fourth" in item (ii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iii) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
新法第十二条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械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。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第十二条の二第一項の表の第二号（工業開発地区に係る部分に限る。）及び第三号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第二号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第三号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business machinery and equipment prescribed in Article 12-3, paragraph (1) of the Former Act that the individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-3, paragraph (1) of the New Act to machinery and equipment prescribed in that paragraph that are acquired or manufactured during the period from the Effective Date to March 31, 1978, the phrase "one-sixth" in that paragraph is deemed to be replaced with "one-fifth".
新法第十二条の三第一項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第一項に規定する機械及び装置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。この場合において、施行日から昭和五十三年三月三十一日までの間に取得又は製作がされる新法第十二条の三第一項に規定する機械及び装置に対する同項の規定の適用については、同項中「六分の一」とあるのは、「五分の一」とする。
With regard to the calculation of the amount of depreciation allowance for fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act that is included in necessary expenses in calculating the amount of business income for each year up to the year preceding the year that includes the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual falling under the case listed in that item, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that item deemed to be replaced with "the day before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)".
旧法第十三条の二第一項第三号に掲げる場合に該当する個人の漁業再建整備特別措置法の施行の日の属する年の前年以前の各年分の事業所得の金額の計算上必要経費に算入される同号に掲げる漁船の償却費の額の計算については、同号中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法（昭和五十一年法律第四十三号）の施行の日の前日」として、同条の規定の例による。
With regard to the application of the provisions of Article 13-2, paragraph (1), item (iii) of the New Act to income tax for a year whose December 31 falls within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual who is a member prescribed in that item of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act, the phrase "that has received the certification under paragraph (1) of Article 5 of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph during the period from April 1, 1976 to March 31, 1978" in that item is deemed to be replaced with "pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act".
旧中小漁業振興特別措置法（昭和四十二年法律第五十九号）第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第十三条の二第一項第三号に規定する構成員である個人の漁業再建整備特別措置法附則第三項に規定する期間内にその年十二月三十一日が属する年分の所得税に係る同号の規定の適用については、同号中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは、「旧中小漁業振興特別措置法（昭和四十二年法律第五十九号）第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」とする。
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
The provisions of Article 14, paragraph (2) of the New Act apply to specified buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to stores, etc. of housing with attached stores, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する店舗等併設住宅の店舗等については、なお従前の例による。
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
In the case where an individual who is a certified small and medium sized enterprise listed in Article 16-2, paragraph (1), item (ii) of the Former Act obtained the certification listed in that item before the date of enforcement of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises, the provisions then in force continue to govern.
旧法第十六条の二第一項第二号に掲げる認定中小企業者である個人が中小企業事業転換対策臨時措置法の施行の日前に同号に掲げる認定を受けた場合については、なお従前の例による。
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.