Supplementary Provisions, Article 8Transitional Measures Concerning Depreciation for Corporations
第八条（法人の減価償却に関する経過措置）
The provisions of items (i), (iii), (iv), (vi) and (vii) of the table in Article 43, paragraph (1) of the New Act apply to the depreciable assets set forth in those provisions for which a corporation carries out the acquisition, etc. (meaning acquisition or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business depreciable assets set forth in items (i), (ii), (v), (vi), (viii) and (ix) of the table in Article 43, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
新法第四十三条第一項の表の第一号、第三号、第四号、第六号及び第七号の規定は、法人が施行日以後に取得等（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、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第二号、第五号、第六号、第八号及び第九号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 item (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment set forth in that item that is put to use for business in place of a well prescribed in that item located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or after the Effective Date, and the provisions then in force continue to govern machinery and other equipment set forth in item (iii) of the table in Article 43, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located within an area that became that designated area before the Effective Date.
新法第四十三条第一項の表の第二号の規定は、施行日以後に工業用水法第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第四十三条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
With regard to depreciable assets that were specified by Cabinet Order as prescribed in item (iv) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date and that are subject to the acquisition, etc. within the period specified by Cabinet Order referred to in that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
With regard to the application of the provisions of Articles 42-4 through 42-7, Articles 43-2 through 49, Article 51, Article 52-2, Article 52-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1987; hereinafter referred to as the '1987 Amendment Act')"; the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2), Article 42-6, paragraphs (1) and (2) and Article 42-7, paragraphs (1) and (2) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "the preceding Article or that Article" in Article 43-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding Article or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act, or those provisions"; the phrase "the preceding two Articles" in Article 44, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "the preceding three Articles" in Article 44-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding three Articles or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "Article 43 through the preceding Article" in Article 44-3, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraph (1) and Article 45-3, paragraphs (1) and (2) of the New Act is deemed to be replaced with "Article 43 through the preceding Article or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act is deemed to be replaced with ", the preceding paragraph or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "through Article 45" in Article 48, paragraph (1) of the New Act is deemed to be replaced with "through Article 45 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "through Article 45-3" in Article 49, paragraph (1) of the New Act is deemed to be replaced with "through Article 45-3 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act".
前項の規定の適用がある場合における新法第四十二条の四から第四十二条の七まで、第四十三条の二から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、新法第四十二条の四第四項第二号中「若しくは第五十一条」とあるのは「、第五十一条若しくは租税特別措置法の一部を改正する法律（昭和六十二年法律第十四号。以下「昭和六十二年改正法」という。）附則第八条第三項」と、新法第四十二条の五第一項及び第二項、第四十二条の六第一項及び第二項並びに第四十二条の七第一項及び第二項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十三条の二第一項中「前条又は同条」とあるのは「前条若しくは昭和六十二年改正法附則第八条第三項又はこれら」と、新法第四十四条第一項中「前二条」とあるのは「前二条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十四条の二第一項中「前三条」とあるのは「前三条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十四条の三第一項、第四十五条第一項、第四十五条の二第一項並びに第四十五条の三第一項及び第二項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十六条第一項及び第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十九条第一項中「第四十五条の三まで」とあるのは「第四十五条の三まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十二年改正法附則第八条第三項」と、新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和六十二年改正法附則第八条第三項」とする。
The provisions then in force continue to govern cases in which a corporation has put to use for its business specified facilities set forth in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に掲げる特定施設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 then in force continue to govern cases in which a corporation has put to use for its business assets for emergency earthquake disaster countermeasures prescribed in Article 44, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. 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 for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 44-3 of the New Act apply to depreciable assets set forth in item (i) of the table in paragraph (1) of that Article for which a corporation carries out the acquisition, etc. on or after the date of enforcement of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987), or depreciable assets set forth in item (ii) of that table for which a corporation carries out the acquisition, etc. on or after the date of enforcement of the Act on Temporary Measures for Stabilizing the Management of Specified Shipbuilding Businesses (Act No. 25 of 1987).
新法第四十四条の三の規定は、法人が産業構造転換円滑化臨時措置法（昭和六十二年法律第二十四号）の施行の日以後に取得等をする同条第一項の表の第一号に掲げる減価償却資産又は特定船舶製造業経営安定臨時措置法（昭和六十二年法律第二十五号）の施行の日以後に取得等をする同表の第二号に掲げる減価償却資産について適用する。
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery, etc. for technological development prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business machinery, etc. for technological development prescribed in Article 45-2, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 46, paragraph (1) of the New Act apply to depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtains approval on or after the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in item (i) or (ii) of that paragraph, and the provisions then in force continue to govern depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtained approval before the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in Article 46, paragraph (1), item (i) or (ii) of the Former Act.
新法第四十六条第一項の規定は、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承認を受けるこれらの規定の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、施行日前に旧法第四十六条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承認を受けたこれらの規定の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 46-2, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in Article 46-2, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 47, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings prescribed in paragraph (2) of that Article that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act or specified redevelopment buildings prescribed in paragraph (2) of that Article that a corporation acquired or newly built before the Effective Date.
新法第四十七条第一項及び第二項の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to petroleum gas storage facilities set forth in item (i) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern petroleum gas storage facilities set forth in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation 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する同項の表の第一号に掲げる石油ガス貯蔵施設について適用し、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一号に掲げる石油ガス貯蔵施設については、なお従前の例による。
The provisions of Article 50, paragraph (1) of the New Act apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act before the Effective Date.
新法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
The provisions of Article 52, paragraph (1), item (vi) of the New Act apply to contributions prescribed in that item that a corporation disburses on or after the Effective Date.
新法第五十二条第一項第六号の規定は、法人が施行日以後に支出する同号に規定する負担金について適用する。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation carries out the acquisition, etc. 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 for which a corporation carried out the acquisition, etc. before the Effective Date.