Supplementary Provisions, Article 27Transitional Measures Concerning Depreciation by Corporations
第二十七条（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 the middle column of that item for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act for which a 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。）をする同号の中欄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の中欄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 item (iii) of the table in Article 43, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of that item) apply to depreciable assets listed in that column for which a corporation carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect.
新法第四十三条第一項の表の第三号（同号の中欄のイに掲げる工事に係る部分に限る。）の規定は、法人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。
The provisions of item (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item 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 listed in the middle column of item (iv) of the table in Article 43, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 43-4, paragraph (1) of the New Act apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified core private facilities prescribed in Article 43-4, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
新法第四十三条の四第一項の規定は、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特定中核的民間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四第一項に規定する特定中核的民間施設については、なお従前の例による。
The provisions then in force continue to govern depreciable assets listed in the middle column of the items of the table in Article 44-4, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
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の表の各号の中欄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 44-5, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
新法第四十四条の五第一項の規定は、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特定余暇利用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四十四条の五第一項に規定する特定余暇利用施設については、なお従前の例による。
The provisions of Article 44-6, paragraph (1) of the New Act apply to specified telecommunications 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 specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
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 the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which a 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 and equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
新法第四十五条の二第一項の規定は、法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、法人が施行日前に取得又は製作をした旧法第四十五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 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that a corporation acquired or manufactured before the Effective Date.
新法第四十五条の二第二項の規定は、法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、法人が施行日前に取得又は製作をした旧法第四十五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。
With regard to specified inward investment business assets prescribed in Article 46-3, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date, and specified inward investment business assets prescribed in paragraph (1) of that Article for which a corporation that obtained the certification prescribed in paragraph (2) of that Article before the Effective Date has carried out the acquisition, etc. during the period from the Effective Date through the date on which one year has elapsed from the date on which that certification was obtained (or, if that date falls after the last day of the period specified by Cabinet Order prescribed in that paragraph, that last day) (hereinafter referred to in this paragraph as a "specified inward investment business asset acquired on or after the Effective Date"), the provisions of Article 46-3 of the Former Act remain in force. In this case, with regard to the application of the provisions of that Article to a specified inward investment business asset acquired on or after the Effective Date, the phrase "March 31, 1995" in paragraph (2) of that Article is deemed to be replaced with "the date on which one year has elapsed from the date on which the corporation prescribed in that paragraph obtained the certification under Article 2, paragraph (6) of the Import and Inward Investment Act", the phrase "the corporation prescribed in that paragraph" with "that corporation", and the phrase "Article 2, paragraph (6) of the Import and Inward Investment Act" with "that paragraph".
法人が施行日前に取得等をした旧法第四十六条の三第一項に規定する特定対内投資事業用資産及び施行日前に同条第二項に規定する認定を受けた法人が施行日から当該認定を受けた日以後一年を経過する日（同日が同項に規定する政令で定める期間の末日後である場合には、当該末日）までの間に取得等をした同条第一項に規定する特定対内投資事業用資産（以下この項において「施行日以後取得の特定対内投資事業用資産」という。）については、旧法第四十六条の三の規定は、なおその効力を有する。この場合において、施行日以後取得の特定対内投資事業用資産に係る同条の規定の適用については、同条第二項中「平成七年三月三十一日」とあるのは「同項に規定する法人が輸入・対内投資法第二条第六項の認定を受けた日以後一年を経過する日」と、「同項に規定する法人」とあるのは「当該法人」と、「輸入・対内投資法第二条第六項」とあるのは「同項」とする。
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as the "1999 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 48" in Article 52-2, paragraph (1) of the 1999 New Act is deemed to be replaced with "or Articles 43 through 48 or Article 46-3 of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 27, paragraph (11) of the Supplementary Provisions of the 1995 Amending Act (hereinafter referred to as 'Article 46-3 of the Former Act')", the phrase "or Articles 43 through 48" in paragraph (2) of that Article with "or Articles 43 through 48 or Article 46-3 of the Former Act", the phrase "or Articles 46-3 through 48" with "or Articles 46-3 through 48 or Article 46-3 of the Former Act", the phrase "or Articles 43 through 48" in paragraph (3) of that Article and Article 52-3, paragraph (1) of the 1999 New Act with "or Articles 43 through 48 or Article 46-3 of the Former Act", and the phrase "or Articles 46-3 through 48" in paragraph (3) of that Article with "or Articles 46-3 through 48 or Article 46-3 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及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正後の租税特別措置法（以下「平成十一年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成十一年新法第五十二条の二第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は平成七年改正法附則第二十七条第十一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七年改正法による改正前の租税特別措置法第四十六条の三（以下「旧法第四十六条の三」という。）」と、同条第二項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十六条の三」と、「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十六条の三」と、同条第三項及び平成十一年新法第五十二条の三第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十六条の三」と、同条第三項中「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十六条の三」とする。
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (i) of the Supplementary Provisions, the phrase "Article 42-4, paragraph (8), item (iii)" in that paragraph is deemed to be replaced with "Article 42-4, paragraph (7), item (iii)".
With regard to the application of the provisions of paragraph (12) during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "through Article 42-9" in that paragraph is deemed to be replaced with "through Article 42-8", and the phrase ", Article 42-8, paragraphs (1) and (2) and Article 42-9, paragraph (1)" with "and Article 42-8, paragraph (1)".
The provisions of Article 47, paragraph (1) of the New Act (excluding the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date.
新法第四十七条第一項（同項第三号に係る部分を除く。）の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸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特定貸家住宅については、なお従前の例による。
The provisions of Article 47, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect.
新法第四十七条第一項（同項第三号に係る部分に限る。）の規定は、法人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。
The provisions of Article 47, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date.
新法第四十七条第二項の規定は、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。
The provisions then in force continue to govern the contributions specified in Article 52, paragraph (1), item (iv) or (v) of the Former Act that a corporation disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect.
法人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧法第五十二条第一項第四号又は第五号に掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。
If a corporation that files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in Article 8, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields to a specified association prescribed in Article 4, paragraph (1) of that Act that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under that paragraph for a plan concerning a knowledge fusion development project prescribed in that paragraph, the provisions of Article 52 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in paragraph (1) of that Article.
青色申告書を提出する法人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日から平成九年三月三十一日までの間に、同法の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法第四条第一項に規定する知識融合開発事業に関する計画に係る同項の認定を受けた同項に規定する特定組合に対し同法第八条第一項に規定する負担金を支出した場合には、当該支出した金額を新法第五十二条第一項に規定する支出した金額とみなして、同条の規定を適用する。