Supplementary Provisions, Article 6Transitional Measures Concerning Depreciation by Individuals
第六条（個人の減価償却に関する経過措置）
The provisions then in force continue to govern depreciable assets listed in item (ii) of the table in Article 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
個人が施行日前に取得等（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。）をした旧法第十一条第一項の表の第二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 then in force continue to govern fire extinguishing equipment for store buildings, etc. prescribed in Article 11-5, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
The provisions of Article 13-3, paragraph (1), item (i) of the New Act (limited to the part pertaining to (b) through (d) of that item) apply to depreciable assets specified in that item that are held by an individual referred to in that item who receives, on or after the Effective Date, the certification prescribed in that item for a farm management improvement plan prescribed in that item.
新法第十三条の三第一項第一号（同号ロからニまでに係る部分に限る。）の規定は、施行日以後に同号に規定する農業経営改善計画につき同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。
The provisions of Article 14, paragraph (1) of the New Act apply to specified rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act and superior rental apartment houses prescribed in paragraph (2) of that Article that an individual acquired or newly constructed before the Effective Date.
新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定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及び同条第二項に規定する優良貸家共同住宅については、なお従前の例による。
The provisions of Article 14, paragraph (2) of the New Act (limited to the part pertaining to paragraph (3), item (vi) of that Article) apply to specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that an individual acquires or newly constructs on or after the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. comes into effect.
新法第十四条第二項（同条第三項第六号に係る部分に限る。）の規定は、個人が高齢者、身体障害者等が円滑に利用できる特定建築物の建築の促進に関する法律の施行の日以後に取得又は新築をする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する。
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 the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
With regard to grain silos specified in Article 15, paragraph (1), item (ii) of the Former Act (excluding those that fall under warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act) whose construction an individual listed in that item started before the Effective Date and which that individual acquires or constructs during the period from the Effective Date to June 30, 1995, the provisions of Article 15 of the Former Act remain in force. In this case, the phrase "March 31, 1994" in paragraph (1) of that Article is deemed to be replaced with "June 30, 1995", and the phrase "118 percent" with "114 percent".
With regard to the application of the provisions of Articles 10 through 10-4, Article 13, Article 13-2, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1995 New Act) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (hereinafter referred to as the "1995 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (7), item (ii) of the 1995 New Act is deemed to be replaced with ", Article 16, or Article 15 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. 22 of 1994; hereinafter referred to as the "1994 Amendment Act"), which remains in force pursuant to the provisions of Article 6, paragraph (10) of the Supplementary Provisions of the 1994 Amendment Act (hereinafter referred to as "Article 15 of the Former Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3) and Article 10-4, paragraphs (1) and (3) of the 1995 New Act with ", Article 16 or Article 15 of the Former Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the 1995 New Act with ", Articles 14 through 16 or Article 15 of the Former Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the 1995 New Act with ", the following Article through Article 16 or Article 15 of the Former Act", and the phrase "and Articles 13-3 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1995 New Act with ", Articles 13-3 through 16 and Article 15 of the 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（平成七年法律第五十五号）による改正後の租税特別措置法（以下「平成七年新法」という。）第十条から第十条の四まで、第十三条、第十三条の二、第二十八条の三、第三十三条の六及び第三十七条の三（平成七年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成七年新法第十条第七項第二号中「又は第十六条」とあるのは「、第十六条又は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。以下「平成六年改正法」という。）附則第六条第十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六年改正法による改正前の租税特別措置法第十五条（以下「旧法第十五条」という。）」と、平成七年新法第十条の二第一項及び第三項、第十条の三第一項及び第三項並びに第十条の四第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は旧法第十五条」と、平成七年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は旧法第十五条」と、平成七年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は旧法第十五条」と、平成七年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三から第十六条まで並びに旧法第十五条」とする。
The provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 18, paragraph (1), item (x) of the New Act apply to contributions specified in that item that an individual pays on or after the Effective Date.
新法第十八条第一項第十号の規定は、個人が施行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。