Supplementary Provisions, Article 21Transitional Measures Concerning Depreciation by Corporations
第二十一条（法人の減価償却に関する経過措置）
The provisions of item (i) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item of which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in item (i) of the table in Article 43, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第一号の規定は、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。）をする同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等をした旧法第四十三条第一項の表の第一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 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of item (viii) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the date on which the Act on Promotion of Efficiency Improvement of Distribution Operations of Small and Medium-Sized Enterprises comes into effect.
新法第四十四条の八第一項の表の第八号の規定は、法人が中小企業流通業務効率化促進法の施行の日以後に取得等をする同項に規定する商業施設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 of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. 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 of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 47, paragraphs (1), (2) and (5) of the New Act apply to rental housing prescribed in paragraph (1) 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 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、第二項及び第五項の規定は、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 warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed 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に規定する倉庫用建物等について適用し、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倉庫用建物等については、なお従前の例による。
The provisions of Article 51, paragraph (1) of the New Act apply to common use facilities specified in a business plan referred to in Article 55-4, paragraph (1) of the New Act for which a specified association referred to in Article 51, paragraph (1) of the New Act receives the approval, etc. of that business plan on or after the Effective Date, and with regard to common use facilities specified in a business plan referred to in Article 55-4, paragraph (1) of the Former Act for which a specified association referred to in Article 51, paragraph (1) of the Former Act received the approval, etc. of that business plan before the Effective Date, the provisions then in force continue to govern.
新法第五十一条第一項の規定は、施行日以後に同項の特定組合が新法第五十五条の四第一項の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の特定組合が旧法第五十五条の四第一項の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 contributions specified in Article 52, paragraph (1), item (v) of the Former Act that a corporation paid, by February 24, 1993, to a corporation listed in that item, the provisions of that Article remain in force.
法人が、平成五年二月二十四日までに旧法第五十二条第一項第五号に掲げる法人に対し支出した同号に定める負担金については、同条の規定は、なおその効力を有する。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.