①The provisions of items (i) through (vi) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation 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 it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i) through (vi) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.

②The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.

③The provisions of Article 45-4 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, 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 the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, 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.

④If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the depreciation limit for fishing vessels held by members of that fishery cooperative, etc. at the end of each business year from the business year that includes the date of the former certification to the business year that includes the day before the day on which five years have elapsed from the first day of that business year.

⑤The 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 uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business facility buildings prescribed in Article 47, paragraph (2) of the Former Act that it acquired or newly built before the Effective Date.

⑥The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.

⑦The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date.

⑧The provisions of Article 51-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification or approval listed in any of the items of that paragraph before the Effective Date.

⑨The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.