Supplementary Provisions, Article 14Transitional Measures Concerning Depreciation for Corporations
第十四条（法人の減価償却に関する経過措置）
The provisions of item (vii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets 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.
The provisions of item (ii) of the table in Article 45, paragraph (1) of the New Act apply to depreciable assets 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.
The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels listed in item (iii) of that paragraph that are held by a member of a fishery cooperative, etc. prescribed in that item that obtains, 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 with regard to fishing vessels listed in Article 46, paragraph (1), item (iii) of the Former Act that are held by a member of a fishery cooperative, etc. prescribed in that item that obtained, 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, the provisions then in force continue to govern.
新法第四十六条第一項の規定は、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同号に掲げる漁船について適用し、施行日前に旧法第四十六条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同号に掲げる漁船については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in item (ii) or (iii) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to depreciable assets listed in item (ii) or (iii) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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する同項の表の第二号又は第三号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又は建設をした旧法第四十八条第一項の表の第二号又は第三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。
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities set forth in a business plan for which a specified association prescribed in that paragraph obtains, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and with regard to jointly used facilities set forth in a business plan for which a specified association prescribed in Article 51, paragraph (1) of the Former Act obtained, before the Effective Date, the approval, etc. of the 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五十五条の四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 52-4 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 with regard to depreciable assets prescribed in Article 52-4 of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.