Supplementary Provisions, Article 7Transitional Measures Concerning Depreciation of Individuals
第七条（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 for 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 the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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 for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-3, 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 an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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 for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. within a district designated as an industrial development district in an underdeveloped region listed in the first column of item (i) of the table in that paragraph (limited to one designated by December 15, 1966), within the period of 40 years from the date of that designation, the provisions of that Article (limited to the part pertaining to that item) remain in force.
個人が旧租税特別措置法第十二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。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (v) through (vii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, 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 an individual made an acquisition, etc. before the Effective Date.
With regard to fishing vessels specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a fishery cooperative, etc. referred to in that item that 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 pertaining to that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part pertaining to paragraph (1), item (i) of that Article) on or after the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect, the phrase "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)" in that item is deemed to be replaced with "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) (Act No. 43 of 1976; hereinafter referred to as the 'Former Fisheries Reconstruction Act' in this item)", the phrase "that Act" is deemed to be replaced with "the Former Fisheries Reconstruction Act", and the phrase "Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries" is deemed to be replaced with "Article 5, paragraph (1) of the Former Fisheries Reconstruction Act".
施行日前に旧租税特別措置法第十三条の二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個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（昭和五十一年法律第四十三号）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 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to depreciable assets specified in that item held by an individual referred to in that item who 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十三条の三第一項（第四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個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 13-3, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who 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 pertaining to that item) remain in force.
施行日前に旧租税特別措置法第十三条の三第一項第四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個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 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date.
新租税特別措置法第十四条第一項の規定は、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優良賃貸住宅について適用する。
With regard to good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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。
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 constructs on or after the Effective Date.
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する。
With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article remain in force.
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。
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date.
新租税特別措置法第十五条第一項の規定は、個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 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article remain in force.
個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十五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。
The provisions of Article 18, 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 an individual pays on or after the Effective Date.
新租税特別措置法第十八条第一項（第二号に係る部分に限る。）の規定は、個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。