Supplementary Provisions, Article 8Transitional Measures Concerning Depreciation by Individuals
第八条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph of which an individual 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 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual 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十一条第一項の規定は、個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、個人が施行日前に取得等をした旧租税特別措置法第十一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 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual 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 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
個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十一条の三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 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, 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 an individual 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 12, 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 an individual makes an acquisition, etc. by November 12, 2001, the provisions of that Article (limited to the part concerning those items) remain in force.
個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十二条第一項（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 Article 37-3 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 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and the provisions of Article 37-3 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 3, 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 "through Article 16" in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and in Article 37-3, paragraph (3) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, is deemed to be replaced with "through Article 16, and Article 12, 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 8, paragraph (6) of the Supplementary Provisions of that 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。以下この項において「平成十一年改正法」という。）附則第十四条第六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。）第三十七条の三の規定及び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。）附則第三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。）第三十七条の三の規定の適用については、平成十一年改正法附則第十四条第六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三十七条の三第三項及び平成十一年改正措置法附則第三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三十七条の三第三項中「第十六条まで」とあるのは、「第十六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）附則第八条第六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十二条第一項（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。
The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条の二第二項の規定は、個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、個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十二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 information and communications equipment prescribed in Article 12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
個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十二条の四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 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十三条第三項の規定は、個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、個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十三条第三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 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual 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十四条の二第一項の規定は、個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、個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十四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 14-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item that an individual acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 14, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that an individual 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十四条の二第二項第一号の規定は、個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、個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十四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 14, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
個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十四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。
With regard to contributions specified in Article 18, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に支出した旧租税特別措置法第十八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。