Supplementary Provisions, Article 14Transitional Measures Concerning Depreciation for Corporations
第十四条（法人の減価償却に関する経過措置）
The provisions of items (v), (vi) and (ix) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those items for which a corporation carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business depreciable assets listed in items (vi) and (xiii) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第五号、第六号及び第九号の規定は、法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これらの号に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第六号及び第十三号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 depreciable assets specified by Cabinet Order prescribed in item (iv) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date for which the acquisition, etc. is carried out within the period specified by Cabinet Order under that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
With regard to computers specified by Cabinet Order prescribed in item (viii) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date that are acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to those computers, the provisions then in force continue to govern.
施行日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた電子計算機に係る同項の政令で定める期間内に取得又は製作をされる当該電子計算機については、なお従前の例による。
With regard to the application of the provisions of Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8, Article 66-5 and Article 67-4 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "the preceding three Articles" in Article 45-2, paragraph (1) of the New Act with "the preceding three Articles (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, 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)), Article 66-5, paragraph (1) and Article 67-4, paragraph (6) of the New Act with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)".
前二項の規定の適用がある場合における新法第四十五条から第四十七条まで、第四十九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、第六十六条の五及び第六十七条の四の規定の適用については、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」と、新法第四十五条の二第一項中「前三条」とあるのは「前三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」と、新法第四十五条の三第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、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。）、第六十六条の五第一項及び第六十七条の四第六項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」とする。
With regard to the application of the provisions of Articles 42-4 and 45-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (2) or (3) apply, the phrase "from the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 is deemed to be replaced with "from the following Article (including Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 45-4, paragraph (1)))", and the phrase "Article 43" in Article 45-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amendment Act)".
第二項又は第三項の規定の適用がある場合における昭和五十四年新法第四十二条の四及び第四十五条の四の規定の適用については、昭和五十四年新法第四十二条の四第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第四十五条の四第一項において「昭和五十三年改正法」という。）附則第十四条第二項を含む。）から」とし、昭和五十四年新法第四十五条の四第一項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」とする。
With regard to the application of the provisions of Articles 42-4, 45 and 45-2 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (2) apply, the phrase "(the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "(the following Article (including Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 45, paragraph (1), Article 45-2, paragraph (1), Article 61, paragraph (1) and Article 63, paragraph (1), item (iv)))", and the phrase "Article 43" in Article 45, paragraph (1) and Article 45-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 43 (including Article 14, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)".
第二項の規定の適用がある場合における昭和五十五年新法第四十二条の四、第四十五条及び第四十五条の二の規定の適用については、昭和五十五年新法第四十二条の四第一項中「（次条」とあるのは「（次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第四十五条第一項、第四十五条の二第一項、第六十一条第一項及び第六十三条第一項第四号において「昭和五十三年改正法」という。）附則第十四条第二項を含む。）」と、昭和五十五年新法第四十五条第一項及び第四十五条の二第一項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項を含む。）」とする。
With regard to equipment listed in items (ix) through (xi) of the table in Article 43, paragraph (1) of the Former Act that is acquired or constructed in connection with the execution of construction work specified by Cabinet Order prescribed in the provisions of items (ix) through (xi) of that table before the Effective Date, the provisions then in force continue to govern.
施行日前に旧法第四十三条第一項の表の第九号から第十一号までの規定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表の第九号から第十一号までの設備については、なお従前の例による。
The provisions of Article 44 of the New Act apply to pollution control facilities prescribed in paragraph (1) of that Article for which a corporation carries out the acquisition, etc. on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business pollution control facilities prescribed in Article 44, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of item (i) of the table in Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
Except in the case specified in the following paragraph, the provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to the calculation of the depreciation limit for depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the calculation of the depreciation limit for depreciable assets listed in Article 45-3, paragraph (1), item (i) of the Former Act held by a member of a commercial and industrial association, etc. prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph to depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in (a) of Article 45-3, paragraph (1), item (i) of the New Act that is specified by Cabinet Order and that obtains, during the period from the Effective Date to March 31, 1979, the approval referred to in that item for a small and medium sized enterprise structural improvement plan relating to a rationalization project prescribed in that item, the phrase "two-fifths" in that paragraph is deemed to be replaced with "one-half".
新法第四十五条の三第一項第一号の規定は、次項に定める場合を除き、施行日以後に同号に規定する中小企業構造改善計画につき同号の承認を受ける同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却限度額の計算については、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四十五条の三第一項第一号に規定する適正化事業に係る中小企業構造改善計画につき同号の承認を受ける同号イに規定する商工組合等のうち政令で定めるものの構成員の有する同号に掲げる減価償却資産に対する同項の規定の適用については、同項中「五分の二」とあるのは、「二分の一」とする。
In the case where a corporation that is a member of a commercial and industrial association, etc. prescribed in Article 45-3, paragraph (1), item (i) of the Former Act that obtained, within one year before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and that did not fall under the case listed in that item because it was a member of a commercial and industrial association, etc. that had obtained approval for another small and medium sized enterprise structural improvement plan prescribed in that item, implements that small and medium sized enterprise structural improvement plan, if the small and medium sized enterprise structural improvement plan so implemented falls under a small and medium sized enterprise structural improvement plan prescribed in Article 45-3, paragraph (1), item (i) of the New Act that is established for the business listed in (b) of that item, the provisions of that Article apply to depreciable assets listed in that item for which that corporation carries out the acquisition, etc. on or after the Effective Date, deeming the approval for the small and medium sized enterprise structural improvement plan so implemented to have been given on the Effective Date.
旧法第四十五条の三第一項第一号に規定する中小企業構造改善計画につき施行日前一年以内に同号の承認を受けた同号に規定する商工組合等の構成員である法人で同号に規定する他の中小企業構造改善計画に係る承認を受けた商工組合等の構成員であつたため同号に掲げる場合に該当しなかつたものが、当該中小企業構造改善計画を実施する場合において、その実施する中小企業構造改善計画が新法第四十五条の三第一項第一号ロに掲げる事業について定められた同号に規定する中小企業構造改善計画に該当するものであるときは、その実施する中小企業構造改善計画に係る承認が施行日にされたものとみなして、当該法人が施行日以後に取得等をする同号に掲げる減価償却資産につき同条の規定を適用する。
The provisions of Article 45-3, paragraph (1), item (ii) of the New Act apply to the calculation of the depreciation limit for depreciable assets listed in that item held by a member of a specified association prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, and with regard to the calculation of the depreciation limit for depreciable assets listed in Article 45-3, paragraph (1), item (ii) of the Former Act held by a member of a specified association prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
新法第四十五条の三第一項第二号の規定は、施行日以後に同号に規定する構造改善事業計画につき同号の承認を受ける同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第二号に規定する構造改善事業計画につき同号の承認を受けた同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。
The provisions of Article 45-3, paragraph (1), item (iii) of the New Act apply to the calculation of the depreciation limit for fishing vessels listed in that item held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to the calculation of the depreciation limit for fishing vessels listed in Article 45-3, paragraph (1), item (iii) of the Former Act held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
新法第四十五条の三第一項第三号の規定は、施行日以後に同号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却限度額の計算については、なお従前の例による。
The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment and factory buildings and their associated facilities prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment and factory buildings and their associated facilities prescribed in Article 46, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 47, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to specified buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する特定建築物等については、なお従前の例による。
With regard to the business operator contributions prescribed in Article 52-2, paragraph (1) of the Former Act that a corporation paid before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に納付した旧法第五十二条の二第一項に規定する事業者負担金については、なお従前の例による。