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Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation by Individuals

第五条(個人の減価償却に関する経過措置)

The provisions of of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions 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 on which this Act comes into effect (hereinafter referred to as the "Effective Date") and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in of the table in of the Former Act for which the individual made an acquisition, etc. before the Effective Date.

の表のの規定は、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これらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をしたの表の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 Article 12 of the New Act apply to industrial machinery, etc. prescribed in for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in of the Former Act for which the individual made an acquisition, etc. before the Effective Date.

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。

The provisions of Article 13-2 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in that receives, on or after the Effective Date, the certification referred to in for a small and medium sized fishery structural improvement plan prescribed in , and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in of the Former Act that received, before the Effective Date, the certification referred to in for a small and medium sized fishery structural improvement plan prescribed in .

の規定は、施行日以後にに規定する中小漁業構造改善計画につきの認定を受けるに規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前にに規定する中小漁業構造改善計画につきの認定を受けたに規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。

If, among fishery cooperatives, etc. prescribed in 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 comes into effect, have received the certification referred to in for a small and medium sized fishery structural improvement plan prescribed in (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 as amended by for a small and medium sized fishery structural improvement plan prescribed in , then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the amount of depreciation allowance for fishing vessels held by members of that fishery cooperative, etc. as of December 31 of each year from the year that includes the date of the former certification to the year that includes the day before the day on which five years have elapsed from January 1 of that year.

漁業再建整備に規定する中小漁業構造改善計画に係るの認定(以下この項において「旧認定」という。)を受けているに規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までにによる改正後のに規定する中小漁業構造改善計画に係るの認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日の属する年から当該年の一月一日以後五年を経過した日の前日の属する年までの各年の十二月三十一日において有する漁船に係る償却費の額の計算については、なお従前の例による。

The provisions of Article 14, paragraph (2) of the New Act apply to facility buildings prescribed in that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern facility buildings prescribed in of the Former Act that an individual acquired or newly built before the Effective Date.

の規定は、個人が施行日以後に取得又は新築をするに規定する施設建築物について適用し、個人が施行日前に取得又は新築をした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 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 the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in of the Former Act that an individual acquired or constructed before the Effective Date.

新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をしたに規定する特定備蓄施設等については、なお従前の例による。

The provisions of Article 16-2 of the New Act apply to business conversion facilities, etc. prescribed in of an individual in the case where the individual receives a certification listed in any of the items of on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in of the Former Act of an individual in the case where the individual received a certification or approval listed in any of the items of before the Effective Date.

の規定は、個人が施行日以後に各号に掲げる認定を受ける場合における当該個人のに規定する事業転換施設等について適用し、個人が施行日前に各号に掲げる認定又は承認を受けた場合における当該個人のに規定する事業転換施設等については、なお従前の例による。

The provisions of Article 17 of the New Act apply to depreciable assets prescribed in for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in of the Former Act for which an individual made an acquisition, etc. before the Effective Date.

の規定は、個人が施行日以後に取得等をするに規定する減価償却資産について適用し、個人が施行日前に取得等をしたに規定する減価償却資産については、なお従前の例による。

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