Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation by Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of item (i) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item of which an individual 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 11, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第一号の規定は、個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、個人が施行日前に取得等をした旧法第十一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 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 14 of the New Act apply to rental housing prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条の規定は、個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、個人が施行日前に取得又は新築をした旧法第十四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 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, 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 of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to contributions specified in Article 18, paragraph (1), item (v) of the Former Act that an individual paid, by February 24, 1993, to a corporation listed in that item, the provisions of that Article remain in force.
個人が、平成五年二月二十四日までに旧法第十八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。