Supplementary Provisions, Article 13Transitional Measures Concerning Depreciation by Corporations
第十三条（法人の減価償却に関する経過措置）
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to research facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十三条の三第一項の規定は、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。）をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する研究施設については、なお従前の例による。
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (v) through (vii) of that paragraph) apply to specified business-use assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation 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 on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置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租税特別措置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。
The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciable assets specified in the items of that paragraph that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtains, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to the depreciable assets specified in the items of Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtained, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern.
新租税特別措置法第四十六条第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧租税特別措置法第四十六条第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各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。
With regard to the buildings listed in Article 47, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項第二号及び第五号に掲げる建築物については、なお従前の例による。
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
With regard to specified depreciable assets prescribed in Article 52-4 of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.