Supplementary Provisions, Article 17Transitional Measures Concerning Depreciation by Corporations
第十七条（法人の減価償却に関する経過措置）
The provisions of items (i) through (viii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use for its business, and with regard to cases where a corporation put depreciable assets listed in items (i) through (viii) of the table in Article 43, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern.
新法第四十三条第一項の表の第一号から第八号までの規定は、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規定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一号から第八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。
The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item pertaining to an upgrading project plan or a promotion plan that receives the certification prescribed in that item on or after the Effective Date, and with regard to depreciable assets listed in item (ix) of the table in Article 43, paragraph (1) of the Former Act pertaining to an upgrading project plan that received the certification prescribed in that item 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九号の規定は、施行日以後に同号に規定する認定を受けた高度化事業計画又は振興計画に係る同号に掲げる減価償却資産について適用し、施行日前に旧法第四十三条第一項の表の第九号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産については、なお従前の例による。
With regard to pollution control facilities prescribed in Article 44, paragraph (1) of the Former Act in the case where a corporation made an acquisition, etc. of those pollution control facilities before the Effective Date and put them to use for its business, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 42-4, Articles 45 through 46, Articles 49 through 51-2, Article 52-2, Article 52-3, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51-2" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", Article 51-2 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the provisions of that Article" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act, or those provisions"; the phrase "or the preceding Article" in Article 45-2, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with ", paragraph (1) or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the preceding Article" in Article 45-3, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 51" in Article 45-4, paragraph (1) and Article 46, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 45 through 45-3" in Article 49, paragraph (1) of the New Act is deemed to be replaced with ", Articles 45 through 45-3 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 45" in Article 50, paragraph (1) of the New Act is deemed to be replaced with ", Article 45 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 45 through the preceding Article" in Article 51-2, paragraph (2) of the New Act is deemed to be replaced with ", Article 45 through the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; in Article 52-2 and Article 52-3 of the New Act, the phrase "or Articles 45 through 51" is deemed to be replaced with ", Articles 45 through 51 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act", and the phrase "Articles 45-4 through 49" with "Articles 45-4 through 49 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; and the phrase "and Articles 47 through 51" in Article 64, paragraph (6) of the New Act (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7, paragraph (7) of the New Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
前項の規定の適用がある場合における新法第四十二条の四、第四十五条から第四十六条まで、第四十九条から第五十一条の二まで、第五十二条の二、第五十二条の三、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、新法第四十二条の四第一項中「若しくは第五十一条の二」とあるのは「、第五十一条の二若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条第一項中「又は同条の規定」とあるのは「若しくは昭和五十五年改正法附則第十七条第三項又はこれらの規定」と、新法第四十五条の二第一項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第十七条第三項」と、同条第三項中「若しくは第一項」とあるのは「、第一項若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条の三第一項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条の四第一項及び第四十六条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十九条第一項中「若しくは第四十五条から第四十五条の三まで」とあるのは「、第四十五条から第四十五条の三まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十条第一項中「若しくは第四十五条」とあるのは「、第四十五条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十一条の二第二項中「若しくは第四十五条から前条まで」とあるのは「、第四十五条から前条まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十二条の二及び第五十二条の三中「又は第四十五条から第五十一条まで」とあるのは「、第四十五条から第五十一条まで又は昭和五十五年改正法附則第十七条第三項」と、「第四十五条の四から第四十九条まで」とあるのは「第四十五条の四から第四十九条まで又は昭和五十五年改正法附則第十七条第三項」と、新法第六十四条第六項（新法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。）、新法第六十五条の七第七項（新法第六十五条の八第七項において準用する場合を含む。）及び新法第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和五十五年改正法附則第十七条第三項」とする。
The provisions of Article 45, paragraph (1) of the New Act apply where a corporation puts industrial machinery, etc. prescribed in that paragraph of which it makes an acquisition, etc. on or after the Effective Date to use for its business, and with regard to cases where a corporation put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made within a district listed in item (iv) or (v) of the table in that paragraph during the period from the Effective Date to March 31, 1981, the phrase "20 percent" in item (iv) of that table is deemed to be replaced with "one-third", the phrase "14 percent" in that item with "one-fifth", the phrase "27 percent" in item (v) of that table with "one-half", and the phrase "16 percent" in that item with "one-quarter".
新法第四十五条第一項の規定は、法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、法人が施行日前に取得等をした旧法第四十五条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、施行日から昭和五十六年三月三十一日までの間に新法第四十五条第一項の表の第四号又は第五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、同表の第四号中「百分の二十」とあるのは「三分の一」と、「百分の十四」とあるのは「五分の一」と、同表の第五号中「百分の二十七」とあるのは「二分の一」と、「百分の十六」とあるのは「四分の一」とする。
The provisions of Article 45-2, paragraph (1) of the New Act apply where a corporation puts machinery and equipment prescribed in that paragraph which it acquires or manufactures on or after the Effective Date to use for its business, and with regard to cases where a corporation put machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act which it acquired or manufactured before the Effective Date to use for its business, the provisions then in force continue to govern.
新法第四十五条の二第一項の規定は、法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、法人が施行日前に取得又は製作をした旧法第四十五条の二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。
The provisions of Article 45-4, paragraph (1) of the New Act apply to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to depreciable assets listed in the items of Article 45-4, paragraph (1) of the Former Act that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which received, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-4, paragraph (1) of the New Act to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, during the period from the Effective Date to February 28, 1981, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the phrase "32 percent" in that paragraph is deemed to be replaced with "two-fifths".
新法第四十五条の四第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産について適用し、施行日前に旧法第四十五条の四第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産については、なお従前の例による。この場合において、施行日から昭和五十六年二月二十八日までの間に新法第四十五条の四第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各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「百分の三十二」とあるのは、「五分の二」とする。
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 of which a corporation makes an 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 of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 47 of the New Act apply to rental housing prescribed in paragraph (1) of that Article and facility buildings prescribed in paragraph (2) of that Article which a corporation acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act and facility buildings prescribed in paragraph (2) of that Article which a corporation acquired or newly constructed before the Effective Date, the provisions then in force continue to govern.
新法第四十七条の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅及び同条第二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一項に規定する貸家住宅及び同条第二項に規定する施設建築物については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph which a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act which a corporation acquired or constructed before the Effective Date (excluding the assets specified in the following paragraph), the provisions then in force continue to govern.
With regard to assets listed in item (iv) of the table in Article 48, paragraph (1) of the Former Act which a corporation listed in item (iv) of that table acquires or constructs through the execution of the construction work covered by the authorization prescribed in Article 6, paragraph (2) of the Automobile Terminal Business Act (Act No. 136 of 1959), in the case where the corporation has received that authorization, during the period from the Effective Date to December 31, 1980, for a general automobile terminal prescribed in Article 2, paragraph (3) of that Act for which it obtained a license under the provisions of Article 3, item (ii) of that Act before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 49, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph which a corporation acquires on or after the Effective Date, and with regard to ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act which a corporation acquired before the Effective Date, the provisions then in force continue to govern.
新法第四十九条第二項の規定は、法人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得した旧法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
The provisions of Article 50, paragraph (1) of the New Act apply to structures prescribed in that paragraph which a corporation acquires (including by improvement) or constructs on or after the Effective Date, and with regard to structures prescribed in Article 50, paragraph (1) of the Former Act which a corporation so acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新法第五十条第一項の規定は、法人が施行日以後に取得（改良を含む。）又は建設をする同項に規定する構築物について適用し、法人が施行日前に当該取得又は建設をした旧法第五十条第一項に規定する構築物については、なお従前の例による。
The provisions of Article 50, paragraph (2) of the New Act apply where a corporation expends planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to cases where a corporation expended planting expenses prescribed in Article 50, paragraph (2) of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第五十条第二項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧法第五十条第二項に規定する植林費を支出した場合については、なお従前の例による。
The provisions of Article 51 of the New Act apply to joint-use facilities specified in a business plan for which a specified association prescribed in paragraph (1) of that Article receives, on or after the Effective Date, the approval, etc. of a business plan prescribed in Article 56-2, paragraph (1) of the New Act, and with regard to joint-use facilities specified in a business plan for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of a business plan prescribed in Article 56-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十一条の規定は、施行日以後に同条第一項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
The provisions of Article 52-2, paragraph (2) of the New Act apply to a shortfall in relation to the special depreciation limit prescribed in that paragraph arising in each business year commencing on or after the Effective Date, and with regard to a shortfall in relation to the special depreciation limit prescribed in Article 52-2, paragraph (2) of the Former Act that arose in each business year commencing 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 52-2, paragraph (2) of the New Act in the case where there is a shortfall in relation to the special depreciation limit prescribed in that paragraph arising in each business year commencing during the period from the Effective Date to March 31, 1981, the phrase "one year" in that paragraph is deemed to be replaced with "two years".
新法第五十二条の二第二項の規定は、施行日以後に開始する各事業年度において生ずる同項に規定する特別償却限度額に係る不足額について適用し、施行日前に開始した各事業年度において生じた旧法第五十二条の二第二項に規定する特別償却限度額に係る不足額については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に開始する各事業年度において生ずる新法第五十二条の二第二項に規定する特別償却限度額に係る不足額がある場合における同項の規定の適用については、同項中「一年」とあるのは、「二年」とする。
The provisions of Article 52-3, paragraph (2) of the New Act apply where, in each business year commencing on or after the Effective Date, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article is less than the special depreciation limit referred to in that paragraph, and with regard to cases where, in each business year commencing before the Effective Date, the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act was less than the special depreciation limit referred to in that paragraph, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 52-3, paragraph (2) of the New Act where, in each business year commencing during the period from the Effective Date to March 31, 1981, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article is less than the special depreciation limit referred to in that paragraph, the phrase "one year" in paragraph (2) of that Article is deemed to be replaced with "two years".
新法第五十二条の三第二項の規定は、施行日以後に開始する各事業年度において同条第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たない場合について適用し、施行日前に開始した各事業年度において旧法第五十二条の三第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たなかつた場合については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に開始する各事業年度において新法第五十二条の三第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たない場合における同条第二項の規定の適用については、同項中「一年」とあるのは、「二年」とする。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.