Supplementary Provisions, Article 26Transitional Measures Concerning Depreciation by Corporations
第二十六条（法人の減価償却に関する経過措置）
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
新租税特別措置法第四十三条第一項の規定は、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特定設備等について適用し、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第一項に規定する特定設備等については、なお従前の例による。
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation 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 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
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租税特別措置法第四十三条の三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 of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, 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 of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation 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 equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
新租税特別措置法第四十四条の四第一項の規定は、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事業革新設備について適用し、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四十四条の四第一項に規定する事業革新設備については、なお従前の例による。
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii) of the table in that paragraph) apply to specified telecommunications equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of 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 on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iv) of the table in that paragraph) that a corporation made an acquisition, etc. of before the Effective Date.
The provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) that a corporation made an acquisition, etc. of on or before March 31, 1999.
法人が平成十一年三月三十一日以前に取得等をした旧租税特別措置法第四十四条の六第一項（同項の表の第三号に係る部分に限る。）に規定する特定電気通信設備については、なお従前の例による。
The provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in that paragraph) that a corporation made an acquisition, etc. of on or before May 31, 1999.
法人が平成十一年五月三十一日以前に取得等をした旧租税特別措置法第四十四条の六第一項（同項の表の第五号に係る部分に限る。）に規定する特定電気通信設備については、なお従前の例による。
The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to commercial facilities, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern commercial facilities, etc. prescribed in Article 44-7, 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 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 the provisions then in force continue to govern 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 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 the provisions then in force continue to govern 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.
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。
With regard to the application of the provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "27 percent (or 16 percent, if those assets are fishing vessels specified in item (i))" in that paragraph is deemed to be replaced with "16 percent".
施行日から中小企業経営革新支援法の施行の日の前日までの間における新租税特別措置法第四十六条第一項の規定の適用については、同項中「百分の二十七（当該資産が第一号に定める漁船である場合には、百分の十六）」とあるのは、「百分の十六」とする。
With regard to depreciable assets specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that is a member of a commercial and industrial association, etc. referred to in that item that obtained, before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 1999" in that item is deemed to be replaced with "the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect", and the phrase "that Act" is deemed to be replaced with "the Act on Promotion of Modernization of Small and Medium Sized Enterprises".
中小企業経営革新支援法の施行の日前に旧租税特別措置法第四十六条第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号の商工組合等の構成員である法人の有する同号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。この場合において、同号中「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日」と、「同法」とあるのは「中小企業近代化促進法」とする。
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "'March 31, 1999' in that item is deemed to be replaced with 'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999)" in that paragraph is deemed to be replaced with "'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises' is deemed to be replaced with 'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963; hereinafter referred to as "the Former Small and Medium Enterprise Modernization Promotion Act") prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999)', and 'March 31, 1999' is deemed to be replaced with 'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises", and the phrase "'the Act on Promotion of Modernization of Small and Medium Sized Enterprises'" is deemed to be replaced with "'the Former Small and Medium Enterprise Modernization Promotion Act', and 'Article 4, paragraph (1) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises' is deemed to be replaced with 'Article 4, paragraph (1) of the Former Small and Medium Enterprise Modernization Promotion Act'".
中小企業経営革新支援法の施行の日以後における前項の規定の適用については、同項中「「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）」とあるのは「「中小企業近代化促進法第二条」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法（昭和三十八年法律第六十四号。以下「旧中小企業近代化促進法」という。）第二条」と、「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法」と、「「中小企業近代化促進法」」とあるのは「「旧中小企業近代化促進法」と、「中小企業近代化促進法第四条第一項」とあるのは「旧中小企業近代化促進法第四条第一項」」とする。
With regard to depreciable assets held by a corporation that is a member of a commercial and industrial association, etc. referred to in Article 20, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development that obtains, during the period from the Effective Date to December 31, 2001, the approval under that paragraph or paragraph (2) of that Article for a structural improvement plan prescribed in paragraph (1) of that Article, which are specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part concerning that item) remain in force.
施行日から平成十三年十二月三十一日までの間に沖縄振興開発特別措置法第二十条第一項に規定する構造改善計画につき同項又は同条第二項の承認を受ける同条第一項の商工組合等の構成員である法人の有する旧租税特別措置法第四十六条第一項第一号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。
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, etc. (Act No. 7 of 2001) in the case where the provisions of paragraph (12) apply, the phrase "or Articles 44-9 through 48" in Article 52-2, paragraph (1) of that Act is deemed to be replaced with "or Articles 44-9 through 48, or Article 46 of the Act on Special Measures Concerning Taxation prior to the amendment 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), which remains in force pursuant to the provisions of Article 26, paragraph (12) of the Supplementary Provisions of that Act".
第十二項の規定の適用がある場合における租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法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、同法第五十二条の二第一項中「又は第四十四条の九から第四十八条まで」とあるのは、「若しくは第四十四条の九から第四十八条まで又は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）附則第二十六条第十二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十六条」とする。
The provisions then in force continue to govern depreciable assets specified in Article 46, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held, in a business year ending on or before June 30, 1999, by a corporation that is a member of a specified association or a specified commercial and industrial association, etc. referred to in that item that obtained the approval referred to in that item for a structural improvement project plan or a structural improvement facilitation plan prescribed in that item.
旧租税特別措置法第四十六条第一項第二号に規定する構造改善事業計画又は構造改善円滑化計画につき同号の承認を受けた同号の特定組合又は特定商工組合等の構成員である法人が平成十一年六月三十日以前に終了する事業年度において有する同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。
The provisions of Article 47, paragraph (3) of the New Act on Special Measures Concerning Taxation 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 (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.
新租税特別措置法第四十七条第三項の規定は、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租税特別措置法第四十七条第三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 of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation pays planting expenses prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation paid planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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。
The provisions of Article 52, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to contributions specified in that item that a corporation pays on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii), (iii) or (viii) of the Former Act on Special Measures Concerning Taxation that a corporation paid before that date.
新租税特別措置法第五十二条第一項第二号の規定は、法人が中小企業経営革新支援法の施行の日以後に支出する同号に定める負担金について適用し、法人が同日前に支出した旧租税特別措置法第五十二条第一項第二号、第三号又は第八号に定める負担金については、なお従前の例による。