Supplementary Provisions, Article 23Transitional Measures Concerning Depreciation by Corporations
第二十三条（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 for which a corporation carries out the acquisition, etc. (meaning acquisition, 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 for which a corporation carried out the 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 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation carries out the 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 for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 44-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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 for which a corporation carries out the 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 for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to depreciable assets listed in the middle column of item (v) or the middle column of item (vi) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to industrial and business facilities prescribed in Article 44-8, 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.
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四十四条の八第一項に規定する産業業務施設については、なお従前の例による。
The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 44-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the 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 for which a corporation carries out the acquisition, etc., within a district designated as a low-development region industrial development district listed in the first column of item (i) of the table in that paragraph (limited to a district designated by December 15, 1966), during the period within 40 years from the date of that designation, the provisions of that Article (limited to the part concerning that item) remain in force.
法人が旧租税特別措置法第四十五条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得等をする同項に規定する工業用機械等については、同条（同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 in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 44-9 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 44-9 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. 15 of 2002) (limited to the part concerning item (i) of the table in that paragraph), which remains in force pursuant to the provisions of Article 23, paragraph (10) 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等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十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（同項の表の第一号に係る部分に限る。）」とする。
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (v) through (vii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the 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 (limited to the assets listed in the third column of items (ii) and (vi) through (viii) of the table in that paragraph) for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to fishing vessels 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 fishery cooperative, etc. referred to in that item which obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery 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, with regard to the application of the provisions of that Article (limited to the part concerning paragraph (1), item (i) of that Article) on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002), in that item, the phrase "Article 2, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation" is deemed to be replaced with "Article 2, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation (Act No. 43 of 1976; referred to as the "Former Fishery Reconstruction Act" in this item) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002)", the phrase "that Act" is deemed to be replaced with "the Former Fishery Reconstruction Act", and the phrase "Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation" is deemed to be replaced with "Article 5, paragraph (1) of the Former Fishery Reconstruction Act".
施行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漁業構造改善計画につき同号の認定を受けた同号の漁業協同組合等の構成員である法人の有する同号に定める漁船については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同号中「漁業再建整備特別措置法第二条第一項」とあるのは「漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この号において「旧漁業再建整備法」という。）第二条第一項」と、「同法」とあるのは「旧漁業再建整備法」と、「漁業再建整備特別措置法第五条第一項」とあるのは「旧漁業再建整備法第五条第一項」とする。
The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to depreciable assets specified in that item that are held by a corporation referred to in that item which obtains, on or after the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item.
新租税特別措置法第四十六条の三第一項（第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する共同改善計画につき同号に規定する認定を受ける同号の法人の有する同号に定める減価償却資産について適用する。
With regard to depreciable assets specified in Article 46-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that are held by a corporation referred to in that item which obtained, before the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force.
施行日前に旧租税特別措置法第四十六条の三第一項第三号に規定する共同改善計画につき同号に規定する認定を受けた同号の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（同号に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date.
新租税特別措置法第四十七条第一項の規定は、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優良賃貸住宅について適用する。
With regard to good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in this paragraph) that includes the date of that qualified merger, etc. (or, for a qualified merger or qualified company split by split-off, the day preceding the date of that qualified merger or qualified company split by split-off) falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (4) of the Supplementary Provisions of that Act)", the phrase "good-quality rental housing that is receiving" is deemed to be replaced with "good-quality rental housing that is receiving (or, in the case of succession from a consolidated corporation, good-quality rental housing prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".
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一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）に係る被合併法人、分割法人又は現物出資法人の当該適格合併等の日（適格合併又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日）を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第四項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十四第一項の規定）」と、「受けている優良賃貸住宅」とあるのは「受けている優良賃貸住宅（連結法人から引継ぎを受けた場合には、同条第一項に規定する優良賃貸住宅）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。
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 constructs on or after the Effective Date.
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する。
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind that includes the day preceding the date of that qualified merger or qualified company split by split-off or the date of that qualified company split by spin-off or qualified capital contribution in kind falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (5) of the Supplementary Provisions of that Act)", the phrase "specified redevelopment buildings, etc. that are receiving" is deemed to be replaced with "specified redevelopment buildings, etc. that are receiving (or, in the case of succession from a consolidated corporation, specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".
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の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資に係る被合併法人、分割法人又は現物出資法人の当該適格合併若しくは適格分割型分割の日の前日又は当該適格分社型分割若しくは適格現物出資の日を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第五項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十五第一項の規定）」と、「受けている特定再開発建築物等」とあるのは「受けている特定再開発建築物等（連結法人から引継ぎを受けた場合には、同条第一項に規定する特定再開発建築物等）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date.
新租税特別措置法第四十八条第一項の規定は、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倉庫用建物等について適用する。
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind that includes the day preceding the date of that qualified merger or qualified company split by split-off or the date of that qualified company split by spin-off or qualified capital contribution in kind falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (6) of the Supplementary Provisions of that Act)", the phrase "warehouse buildings, etc. that are receiving" is deemed to be replaced with "warehouse buildings, etc. that are receiving (or, in the case of succession from a consolidated corporation, warehouse buildings, etc. prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".
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四十八条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資に係る被合併法人、分割法人又は現物出資法人の当該適格合併若しくは適格分割型分割の日の前日又は当該適格分社型分割若しくは適格現物出資の日を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第六項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十六第一項の規定）」と、「受けている倉庫用建物等」とあるのは「受けている倉庫用建物等（連結法人から引継ぎを受けた場合には、同条第一項に規定する倉庫用建物等）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。
With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (13), (15), (17) and (19) and the preceding paragraph apply, the phrase "or Articles 44-4 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 44-4 through 48, or Article 46 (limited to the part concerning paragraph (1), item (i)), Article 46-3 (limited to the part concerning paragraph (1), item (iii)), Article 47 (limited to the part concerning paragraph (1)), Article 47-2 or Article 48 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. 15 of 2002), which remain in force pursuant to the provisions of Article 23, paragraph (13), (15), (17), (19) or (21) of the Supplementary Provisions of that Act".
第十三項、第十五項、第十七項、第十九項及び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「又は第四十四条の四から第四十八条まで」とあるのは、「若しくは第四十四条の四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（平成十四年法律第十五号）附則第二十三条第十三項、第十五項、第十七項、第十九項若しくは第二十一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（第一項第一号に係る部分に限る。）、第四十六条の三（第一項第三号に係る部分に限る。）、第四十七条（第一項に係る部分に限る。）、第四十七条の二若しくは第四十八条」とする。
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 with regard to 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, 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。
The provisions of Article 52, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to contributions specified in that item that a corporation pays on or after the Effective Date.
新租税特別措置法第五十二条第一項（第二号に係る部分に限る。）の規定は、法人が施行日以後に支出する同号に定める負担金について適用する。