Supplementary Provisions, Article 4Transitional Measures Concerning Depreciation by Individuals
第四条（個人の減価償却に関する経過措置）
With regard to depreciable assets specified by Cabinet Order as prescribed in item (vi) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date for which an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) is made within the period specified by Cabinet Order referred to in that paragraph relating to those depreciable assets, the provisions then in force continue to govern.
施行日前に旧法第十一条第一項の表の第六号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等（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。）をされる当該減価償却資産については、なお従前の例による。
With regard to the application of the provisions of Articles 10-2, 10-3, 11-2 through 14, 16, 28-3, 33-6 and 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1984") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; hereinafter referred to as the "1983 Amendment Act")", the phrase "or Article 16" in paragraph (3) of that Article with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 16" in Article 10-3, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding Article" in Article 11-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding two Articles" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding two Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in paragraph (4) of that Article with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through the preceding Article" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 14 through 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", the following Article through Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 12-3" in Article 14, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 16 and Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act".
前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十九年法律第六号）による改正後の租税特別措置法（以下「昭和五十九年新法」という。）第十条の二、第十条の三、第十一条の二から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（昭和五十九年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、昭和五十九年新法第十条の二第一項中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号。以下「昭和五十八年改正法」という。）附則第四条第一項」と、同条第三項中「又は第十六条」とあるのは「、第十六条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十条の三第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十一条の二第一項中「前条」とあるのは「前条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十二条第一項中「前二条」とあるのは「前二条又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十二条の二第一項中「前三条」とあるのは「前三条又は昭和五十八年改正法附則第四条第一項」と、同条第四項中「前三条」とあるのは「前三条若しくは昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十二条の三第一項中「前条まで」とあるのは「前条まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十四条第二項中「若しくは第十二条の三」とあるのは「、第十二条の三若しくは昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和五十八年改正法附則第四条第一項」と、昭和五十九年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和五十八年改正法附則第四条第一項」とする。
The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article 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 Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
The provisions of Article 12-2, paragraph (4) of the New Act apply to medical equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and 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 medical equipment prescribed in Article 12-2, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date.
新法第十二条の二第四項の規定は、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医療用機器について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二項に規定する医療用機器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 12-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph receives approval on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for business rationalization prescribed in Article 12-3, paragraph (1) of the Former Act specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph received approval before the Effective Date.
新法第十二条の三第一項の規定は、同項に規定する中小企業者に該当する個人が施行日以後に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等について適用し、旧法第十二条の三第一項に規定する中小企業者に該当する個人が施行日前に同項に規定する事業合理化計画の承認を受けた当該事業合理化計画に定める同項に規定する事業合理化用機械等については、なお従前の例による。
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, etc. prescribed in Article 13, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets listed in item (i) or (ii) of that paragraph held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that receives, on or after the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and the provisions then in force continue to govern depreciable assets listed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that received, before the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions.
新法第十三条の二第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けるこれらの規定に規定する商工組合等又は特定組合の構成員の有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、施行日前に旧法第十三条の二第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につきこれらの規定の承認を受けたこれらの規定に規定する商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
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 the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date.
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 16, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act that an individual acquired before the Effective Date.
新法第十六条第二項の規定は、個人が施行日以後に取得を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、個人が施行日前に取得をした旧法第十六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 16-2 of the New Act apply to facilities, etc. to be scrapped prescribed in paragraph (1) of that Article of an individual in the case where the individual receives the certification prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification listed in any of the items of that paragraph before the Effective Date.
新法第十六条の二の規定は、個人が施行日以後に同条第一項に規定する認定を受ける場合における当該個人の同項に規定する廃棄施設等について適用し、個人が施行日前に旧法第十六条の二第一項各号に掲げる認定を受けた場合における当該個人の同項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。