Supplementary Provisions, Article 18Transitional Measures Concerning Depreciation by Corporations
第十八条（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 of which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. 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 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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 with regard to 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, 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 of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to technological innovation equipment prescribed in Article 44-4, 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.
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二項に規定する技術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 apply to specified telecommunications equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. 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 of which a corporation makes an acquisition, etc. 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 (excluding the part concerning items (vi) through (viii) of the table in that paragraph) of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning items (vi) through (viii) of the table in that paragraph) of which a corporation makes an acquisition, etc. by November 12, 2001, the provisions of that Article (limited to the part concerning those items) remain in force.
法人が平成十三年十一月十二日までに取得等をする旧租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）に規定する工業用機械等については、同条（これらの号に係る部分に限る。）の規定は、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 New Act on Special Measures Concerning Taxation, the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation prior to the amendment by 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 Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Act" in this paragraph), which remain in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment 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 Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act), and the provisions of Article 65-7 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. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Measures Act" in this paragraph), which remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment 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 Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment 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 New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 43 through 48, or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 18, paragraph (9) of the Supplementary Provisions of that Act", and the phrase "through Article 50" in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, and in Article 65-7, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, is deemed to be replaced with "through Article 50, and Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 18, paragraph (9) of the Supplementary Provisions of that Act".
前項の規定の適用がある場合における新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、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。以下この項において「平成十一年改正法」という。）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改正法第一条の規定による改正前の租税特別措置法（以下この項において「平成十一年旧法」という。）第六十五条の七（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八第七項において準用する場合を含む。）の規定並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下この項において「平成十一年改正措置法」という。）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改正措置法による改正前の租税特別措置法（以下この項において「平成十一年旧措置法」という。）第六十五条の七（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、新租税特別措置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）附則第十八条第九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四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）」と、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第七項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第七項中「第五十条まで」とあるのは「第五十条まで並びに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）附則第十八条第九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四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）」とする。
With regard to specified information and communications equipment prescribed in Article 45-3, paragraph (1) 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.
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三第一項に規定する特定情報通信機器については、なお従前の例による。
The provisions of Article 45-3, paragraph (1) 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三第一項の規定は、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 45-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of specified medical buildings prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in that paragraph that is carried out on or after April 1, 2001.
新租税特別措置法第四十五条の三第三項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併、適格分割、適格現物出資又は適格事後設立により同項に規定する特定医療用建物の移転を受ける場合について適用する。
The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to equipment for persons with disabilities, etc. prescribed in Article 46-2, 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四十六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障害者対応設備等について適用し、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四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of good-quality rental housing prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in that paragraph that is carried out on or after April 1, 2001.
新租税特別措置法第四十七条第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併、適格分割、適格現物出資又は適格事後設立により同項に規定する優良賃貸住宅の移転を受ける場合について適用する。
The provisions of Article 47-2, paragraph (1) 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 with regard to specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) 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.
新租税特別措置法第四十七条の二第一項の規定は、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 of Article 47-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of specified redevelopment buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
新租税特別措置法第四十七条の二第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する特定再開発建築物等の移転を受ける場合について適用する。
The provisions of Article 47-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item that a corporation acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 47, paragraph (3), item (i) 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.
新租税特別措置法第四十七条の二第三項第一号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる建築物について適用し、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第一号に掲げる建築物については、なお従前の例による。
With regard to buildings listed in Article 47, paragraph (3), item (iii) 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三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 48, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of warehouse buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
新租税特別措置法第四十八条第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する倉庫用建物等の移転を受ける場合について適用する。
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply where a corporation pays planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to cases 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, 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 contributions specified in Article 52, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に支出した旧租税特別措置法第五十二条第一項第四号に定める負担金については、なお従前の例による。