Supplementary Provisions, Article 10Transitional Measures Concerning Depreciation for Corporations
第十条（法人の減価償却に関する経過措置）
The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新法第四十三条の二第一項の規定は、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の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四十三条の二第一項に規定する特定の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。
With regard to cases where a corporation has put to use for its business specified assets for development research prescribed in Article 43-4, paragraph (1) of the Former Act that it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or before September 30, 1988, the provisions then in force continue to govern.
法人が昭和六十三年九月三十日以前に取得等（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。）をした旧法第四十三条の四第一項に規定する特定開発研究用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。
With regard to the application of the provisions of Articles 42-4 through 42-7, Articles 44 through 45-2, Articles 46 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, and Article 42-8 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990) (referred to as "the 1990 New Act" in this paragraph), in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (5), item (ii), 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 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "Article 43 through the preceding Article" in Article 44, paragraph (1), Article 44-2, paragraph (1), Article 44-3, paragraph (1), Article 44-4, paragraph (1), Article 44-5, paragraph (1), Article 45, paragraph (1), and Article 45-2, paragraphs (1) and (2) of the New Act is deemed to be replaced with "Article 43 through the preceding Article or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 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 10, paragraph (2) of the Supplementary Provisions of the 1989 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 10, paragraph (2) of the Supplementary Provisions of the 1989 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 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "through Article 45-2" in Article 49, paragraph (1) of the New Act is deemed to be replaced with "through Article 45-2 or Article 10, paragraph (2) of the Supplementary Provisions of the 1989 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 10, paragraph (2) of the Supplementary Provisions of the 1989 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 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", 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 10, paragraph (2) of the Supplementary Provisions of the 1989 Amendment Act", and the phrase "Article 51" in Article 42-8, paragraph (1) of the 1990 New Act is deemed to be replaced with "Article 51 or Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989)".
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、第四十四条から第四十五条の二まで、第四十六条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並びに租税特別措置法の一部を改正する法律（平成二年法律第十三号）による改正後の租税特別措置法（以下この項において「平成二年新法」という。）第四十二条の八の規定の適用については、新法第四十二条の四第五項第二号、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平成元年改正法附則第十条第二項」と、新法第四十四条第一項、第四十四条の二第一項、第四十四条の三第一項、第四十四条の四第一項、第四十四条の五第一項、第四十五条第一項並びに第四十五条の二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平成元年改正法附則第十条第二項」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平成元年改正法附則第十条第二項」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは平成元年改正法附則第十条第二項」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平成元年改正法附則第十条第二項」と、新法第四十九条第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで若しくは平成元年改正法附則第十条第二項」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平成元年改正法附則第十条第二項」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「、第五十一条又は平成元年改正法附則第十条第二項」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平成元年改正法附則第十条第二項」と、平成二年新法第四十二条の八第一項中「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（平成元年法律第十二号）附則第十条第二項」とする。
The provisions of Article 44, paragraph (1) of the New Act apply to earthquake disaster prevention assets 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 with regard to cases where a corporation has put to use for its business earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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, and with regard to cases where a corporation has put to use for its business high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 44-4 of the New Act (excluding item (iii) of the table in paragraph (1)) apply to industrial restructuring equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business industrial restructuring equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新法第四十四条の四（第一項の表の第三号を除く。）の規定は、法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条第一項に規定する産業構造転換用設備等について適用し、法人が施行日前に取得又は製作をした旧法第四十四条の四第一項に規定する産業構造転換用設備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 item (iii) of the table in Article 44-4, paragraph (1) of the New Act apply to industrial restructuring equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect and puts to use for its business.
新法第四十四条の四第一項の表の第三号の規定は、法人が特定農産加工業経営改善臨時措置法の施行の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産業構造転換用設備等について適用する。
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and with regard to cases 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 then in force continue to govern.
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, 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 with regard to cases where a corporation has put to use for its business medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that it made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 45-3, paragraph (1), item (ii) of the New Act up to the day before the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect, the phrase "item (v) of the table in Article 42-7, paragraph (1)" in that item is deemed to be replaced with "item (iv) of the table in Article 42-7, paragraph (1)".
特定農産加工業経営改善臨時措置法の施行の日の前日までにおける新法第四十五条の三第一項第二号の規定の適用については、同号中「第四十二条の七第一項の表の第五号」とあるのは、「第四十二条の七第一項の表の第四号」とする。
If a corporation prescribed in Article 45-3, paragraph (1) of the New Act has put specified office equipment prescribed in that paragraph that it acquired or manufactured during the period from March 1, 1989 to March 31, 1989 to use for its business during the period from April 1, 1989 to April 30, 1989, the provisions of that Article apply to that specified office equipment by deeming that the corporation acquired or manufactured it on April 1, 1989.
新法第四十五条の三第一項に規定する法人が、平成元年三月一日から同月三十一日までの間に取得又は製作をした同項に規定する特定事務用機器を同年四月一日から同月三十日までの間に当該法人の事業の用に供した場合には、当該特定事務用機器については、当該法人が同月一日に取得又は製作をしたものとみなして、同条の規定を適用する。
The provisions of Article 46, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (i) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the depreciable assets specified in Article 46, paragraph (1), item (i) of the Former Act that are held by a member of a commercial and industrial association, etc. referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a small and medium sized enterprise 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（同項第一号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する中小企業構造改善計画につき同号に規定する承認を受ける同号の商工組合等の構成員の有する同号に定め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に規定する中小企業構造改善計画につき同号に規定する承認を受けた同号の商工組合等の構成員の有する同号に定め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, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (ii) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a specified association referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, or by a member of a specified commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement facilitation plan prescribed in that item, and with regard to the depreciable assets specified in Article 46, paragraph (1), item (ii) of the Former Act that are held by a member of a specified association referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the depreciable assets specified in Article 46, paragraph (1), item (ii) of the Former Act that are held by a member of a specified association referred to in that item that obtained, during the period from April 1, 1987 to March 31, 1989, the approval prescribed in that item for a structural improvement project plan prescribed in that item, the phrase "March 31, 1989" in paragraph (2) of that Article is deemed to be replaced with "June 30, 1989".
新法第四十六条第一項（同項第二号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する構造改善事業計画につき同号に規定する承認を受ける同号の特定組合の構成員又は施行日以後に同号に規定する構造改善円滑化計画につき同号に規定する承認を受ける同号の特定商工組合等の構成員の有する同号に定め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二号に規定する構造改善事業計画につき同号に規定する承認を受けた同号の特定組合の構成員の有する同号に定める減価償却資産については、なお従前の例による。この場合において、昭和六十二年四月一日から平成元年三月三十一日までの間に旧法第四十六条第一項第二号に規定する構造改善事業計画につき同号に規定する承認を受けた同号の特定組合の構成員の有する同号に定める減価償却資産については、同条第二項中「昭和六十四年三月三十一日」とあるのは、「平成元年六月三十日」とする。
The provisions of Article 46-2, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 46-2, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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, etc. prescribed in paragraph (2) of that Article that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act or specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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等について適用し、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等については、なお従前の例による。
With regard to petroleum gas storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation listed in that item acquired or constructed before the Effective Date, and petroleum gas storage facilities listed in that item that the corporation acquires or constructs during the period from the Effective Date to March 31, 1992 based on a plan concerning the stockpiling of petroleum gas prescribed in Article 10-2, paragraph (1) of the Oil Stockpiling Act (Act No. 96 of 1975) for which notification was given before the Effective Date pursuant to the provisions of that paragraph (referred to as "petroleum gas storage facilities acquired on or after the Effective Date" in this paragraph), the provisions of Article 48 of the Former Act remain in force. In this case, with regard to the application of the provisions of paragraph (1) of that Article to petroleum gas storage facilities acquired on or after the Effective Date, the phrase "30 percent" in that paragraph is deemed to be replaced with "30 percent (20 percent for those acquired or constructed during the period from April 1, 1989 to March 31, 1990, 18 percent for those acquired or constructed during the period from April 1, 1990 to March 31, 1991, and 15 percent for those acquired or constructed during the period from April 1, 1991 to March 31, 1992)", and the phrase "March 31, 1989" is deemed to be replaced with "March 31, 1992".
旧法第四十八条第一項の表の第一号に掲げる法人が施行日前に取得又は建設をした同号に掲げる石油ガス貯蔵施設及び施行日前に石油備蓄法（昭和五十年法律第九十六号）第十条の二第一項の規定により届出をした同項に規定する石油ガスの備蓄に関する計画に基づき施行日から平成四年三月三十一日までの間に取得又は建設をする同号に掲げる石油ガス貯蔵施設（以下この項において「施行日以後取得の石油ガス貯蔵施設」という。）については、旧法第四十八条の規定は、なおその効力を有する。この場合において、施行日以後取得の石油ガス貯蔵施設に係る同条第一項の規定の適用については、同項中「百分の三十」とあるのは「百分の三十（平成元年四月一日から平成二年三月三十一日までの間に取得又は建設をしたものについては百分の二十、同年四月一日から平成三年三月三十一日までの間に取得又は建設をしたものについては百分の十八、同年四月一日から平成四年三月三十一日までの間に取得又は建設をしたものについては百分の十五）」と、「昭和六十四年三月三十一日」とあるのは「平成四年三月三十一日」とする。
With regard to the application of the provisions of Article 46, Article 46-2, Article 52-2, Article 52-3, Article 61-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the 1994 New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1994 New Act) and Article 67-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as "the 1994 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "through Article 49" in Article 46, paragraph (1) of the 1994 New Act is deemed to be replaced with "through Article 49, or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989; hereinafter referred to as "the 1989 Amendment Act"), which remains in force pursuant to the provisions of Article 10, paragraph (16) of the Supplementary Provisions of the 1989 Amendment Act (hereinafter referred to as "Article 48 of the 1989 Former Act")", the phrase "through Article 49" in Article 46-2, paragraph (1) of the 1994 New Act is deemed to be replaced with "through Article 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the 1994 New Act is deemed to be replaced with "or Articles 43 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 43 through 49" in paragraph (2) of that Article is deemed to be replaced with "or Articles 43 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 46 through 49" is deemed to be replaced with "or Articles 46 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 43 through 49" in paragraph (3) of that Article and Article 52-3, paragraph (1) of the 1994 New Act is deemed to be replaced with "or Articles 43 through 49, or Article 48 of the 1989 Former Act", the phrase "or Articles 46 through 49" in paragraph (3) of that Article is deemed to be replaced with "or Articles 46 through 49, or Article 48 of the 1989 Former Act", and the phrase "through Article 50" in Article 61-3, paragraph (4), Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the 1994 New Act is deemed to be replaced with "through Article 50, and Article 48 of the 1989 Former 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（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第四十六条、第四十六条の二、第五十二条の二、第五十二条の三、第六十一条の三、第六十四条（平成六年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（平成六年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、平成六年新法第四十六条第一項中「第四十九条まで」とあるのは「第四十九条まで若しくは租税特別措置法の一部を改正する法律（平成元年法律第十二号。以下「平成元年改正法」という。）附則第十条第十六項の規定によりなおその効力を有するものとされる平成元年改正法による改正前の租税特別措置法第四十八条（以下「平成元年旧法第四十八条」という。）」と、平成六年新法第四十六条の二第一項中「第四十九条まで」とあるのは「第四十九条まで若しくは平成元年旧法第四十八条」と、平成六年新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成元年旧法第四十八条」と、同条第二項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成元年旧法第四十八条」と、「又は第四十六条から第四十九条まで」とあるのは「若しくは第四十六条から第四十九条まで又は平成元年旧法第四十八条」と、同条第三項及び平成六年新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成元年旧法第四十八条」と、同条第三項中「又は第四十六条から第四十九条まで」とあるのは「若しくは第四十六条から第四十九条まで又は平成元年旧法第四十八条」と、平成六年新法第六十一条の三第四項、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「第五十条まで」とあるのは「第五十条まで並びに平成元年旧法第四十八条」とする。
The provisions of Article 52, paragraph (1), item (iii) of the New Act apply to contributions specified in that item that a corporation pays on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to contributions specified in Article 52, paragraph (1), item (iii) of the Former Act that a corporation paid before that date, the provisions then in force continue to govern.
新法第五十二条第一項第三号の規定は、法人が繊維工業構造改善臨時措置法改正法の施行の日以後に支出する同号に定める負担金について適用し、法人が同日前に支出した旧法第五十二条第一項第三号に定める負担金については、なお従前の例による。
The provisions of Article 52, paragraph (1), item (viii) of the New Act apply to contributions specified in that item that a corporation pays on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.
新法第五十二条第一項第八号の規定は、法人が特定農産加工業経営改善臨時措置法の施行の日以後に支出する同号に定める負担金について適用する。