Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation for Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of item (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business.
The provisions of item (ii) of the table in Article 12, paragraph (1) of the New Act apply to depreciable assets listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business.
The provisions of Article 13-2, 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 13-2, 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.
新法第十三条の二第一項の規定は、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、施行日前に旧法第十三条の二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 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 with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.