Supplementary Provisions, Article 7Transitional Measures Concerning Special Depreciation of Machinery of Small and Medium Sized Enterprises, etc.
第七条（中小企業者等の機械の特別償却に関する経過措置）
The provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding machinery and equipment specified by Cabinet Order as prescribed in the following paragraph) that a corporation acquired or manufactured on or before May 31, 1998.
法人が平成十年五月三十一日以前に取得又は製作をした新租税特別措置法第四十五条の二第一項に規定する機械及び装置（次項に規定する政令で定める機械及び装置を除く。）については、なお従前の例による。
With regard to the application of the provisions of Article 45-2, paragraph (1) of the 1999 New Measures Act in the case where machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures and uses for business are machinery and equipment specified by Cabinet Order, the phrase "June 1, 2000" in that paragraph is deemed to be replaced with "April 1, 1972".
法人が取得又は製作をして事業の用に供する平成十一年新措置法第四十五条の二第一項に規定する機械及び装置が政令で定める機械及び装置である場合における同項の規定の適用については、同項中「平成十二年六月一日」とあるのは、「昭和四十七年四月一日」とする。
With regard to the application, in the case where the provisions of the preceding paragraph apply, of the provisions of Articles 42-5 through 42-10, Article 45-2, Articles 46 through 47, Article 49, Article 52-2, Article 52-3, Article 61-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the 1999 New Measures Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 New Measures Act and Article 20, paragraph (5) and Article 21, paragraph (7) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake) and Article 67-4 of the 1999 New Measures Act, and of Article 46 of the 1999 Former Act, which remains in force pursuant to the provisions of Article 26, paragraph (12) or paragraph (14) of the Supplementary Provisions of the 1999 Amendment Act, Article 65-7 of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph), which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, and Article 65-7 of the 1999 Former Measures Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of that paragraph), which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, the provisions of Article 45-2, paragraph (1) of the 1999 New Measures Act prescribed in those provisions are to include the case where they are applied with the phrase replaced pursuant to the provisions of the preceding paragraph.
前項の規定の適用がある場合における平成十一年新措置法第四十二条の五から第四十二条の十まで、第四十五条の二、第四十六条から第四十七条まで、第四十九条、第五十二条の二、第五十二条の三、第六十一条の三、第六十四条（平成十一年新措置法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（平成十一年新措置法第六十五条の八第七項並びに阪神・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第二十条第五項及び第二十一条第七項において準用する場合を含む。）及び第六十七条の四の規定並びに平成十一年改正法附則第二十六条第十二項又は第十四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十一年旧法第四十六条、平成十一年改正法附則第二十九条第四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十一年旧法第六十五条の七（同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十一年旧法第六十五条の八第七項において準用する場合を含む。）及び平成十一年改正措置法附則第五条第二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十一年旧措置法第六十五条の七（同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十一年旧措置法第六十五条の八第七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、これらの規定に規定する平成十一年新措置法第四十五条の二第一項の規定は、前項の規定により読み替えて適用される場合を含むものとする。