Supplementary Provisions, Article 11Transitional Measures Concerning Depreciation by Corporations
第十一条（法人の減価償却に関する経過措置）
The provisions of item (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that a corporation makes an acquisition, etc. of on or after January 1, 1985 and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other production equipment listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before that date.
新法第四十三条第一項の表の第二号の規定は、法人が昭和六十年一月一日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の生産設備について適用し、法人が同日前に取得等をした旧法第四十三条第一項の表の第二号に掲げる機械その他の生産設備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 (v) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other equipment listed in item (v) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.
The provisions of Article 45-4, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph 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.
新法第四十五条の四第一項の規定は、施行日以後に同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る同号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、施行日前に旧法第四十五条の四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漁船については、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 that a corporation acquires or constructs on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use 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.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設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 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.
新法第五十一条第一項の規定は、施行日以後に同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。
With regard to facilities to be scrapped, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation prescribed in that paragraph in the case where the corporation received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern.
旧法第五十一条の二第一項に規定する法人が施行日前に同項に規定する移転に関する計画につき同項の認定を受けた場合における当該法人の同項に規定する廃棄施設等については、なお従前の例による。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article that a corporation makes an acquisition, etc. of 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 that a corporation made an acquisition, etc. of before the Effective Date.