Supplementary Provisions, Article 28Transitional Measures Concerning Depreciation by Consolidated Corporations
第二十八条（連結法人の減価償却に関する経過措置）
With regard to the application of the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation to industrial machinery, etc. prescribed in Article 45, paragraph (1) (limited to the part pertaining to item (i) of the table in that paragraph) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act, that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, within a district designated as an industrial development district in an underdeveloped area listed in the first column of item (i) of that table (limited to a district designated by December 15, 1966), within a period of 40 years from the date of that designation, in paragraph (1) of that Article, the phrase "period" is deemed to be replaced with "period (including a period specified by Cabinet Order)", the phrase "the first column of each item of the table in that paragraph" is deemed to be replaced with "the first column of each item of the table in that paragraph or the first column of item (i) of the table in Article 45, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "the second column of the relevant item" is deemed to be replaced with "the second column of the relevant item or the second column of item (i) of that table", the phrase "the third column of the relevant item" is deemed to be replaced with "the third column of the relevant item or the third column of item (i) of that table", the phrase "(other items of that table" is deemed to be replaced with "(other items of the table in Article 45, paragraph (1) or item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation", and the phrase "the fourth column of the relevant item" is deemed to be replaced with "the fourth column of the relevant item or the fourth column of item (i) of that table".
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が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又は製作若しくは建設をする同項（同号に係る部分に限る。）に規定する工業用機械等に係る新租税特別措置法第六十八条の二十七の規定の適用については、同条第一項中「期間」とあるのは「期間（政令で定める期間を含む。）」と、「同項の表の各号の第一欄」とあるのは「同項の表の各号の第一欄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（以下この項において「旧租税特別措置法」という。）第四十五条第一項の表の第一号の第一欄」と、「当該各号の第二欄」とあるのは「当該各号の第二欄又は同表の第一号の第二欄」と、「当該各号の第三欄」とあるのは「当該各号の第三欄又は同表の第一号の第三欄」と、「（同表の他の号」とあるのは「（第四十五条第一項の表の他の号又は旧租税特別措置法第四十五条第一項の表の第一号」と、「当該各号の第四欄」とあるのは「当該各号の第四欄又は同表の第一号の第四欄」とする。
With regard to the application of the provisions of Article 68-30 of the New Act on Special Measures Concerning Taxation to fishing vessels prescribed in Article 46, paragraph (1), item (i) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (13) of the Supplementary Provisions of that Act, in each consolidated business year that includes any day within the period from the date of the certification prescribed in that item until the day before the day on which five years have elapsed from the date of commencement of the business year that includes the date of that certification, of a corporation that is a member of a fishery cooperative, etc. referred to in that item that has received that certification, in paragraph (1) of that Article, the phrase "the cases listed" is deemed to be replaced with "the cases listed (including the case specified by Cabinet Order as the case where the consolidated parent corporation or its consolidated subsidiary corporation, at the end of the applicable business year, falls under the category of a small and medium sized fishery operator prescribed in Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries prior to the amendment by the provisions of 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 Fishery Reconstruction Act" in this paragraph) who is a member of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of the Former Fishery Reconstruction Act (hereinafter referred to as a "fishery cooperative, etc." in this paragraph) that received, during the period from April 1, 1976 to March 31, 2002, the certification under that paragraph pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph (limited to a plan established for the business specified by Cabinet Order for each category specified by Cabinet Order) (where the fishery cooperative, etc. is a corporation whose members are two or more fishery cooperatives, etc., a member of a member directly or indirectly constituting the consolidated parent corporation or its consolidated subsidiary corporation, and limited to those among such persons specified by Cabinet Order as persons implementing that small and medium sized fishery structural improvement plan), and mainly operates, in that applicable business year, a business that belongs to a specified type of industry prescribed in Article 4, paragraph (1) of the Former Fishery Reconstruction Act and pertains to that small and medium sized fishery structural improvement plan)", the phrase "depreciable assets" is deemed to be replaced with "depreciable assets (including fishing vessels (where the consolidated parent corporation or its consolidated subsidiary corporation falls under the category of a member of a fishery cooperative, etc. that, before the certification pertaining to that small and medium sized fishery structural improvement plan, received certification pertaining to another small and medium sized fishery structural improvement plan established for business concerning the expansion of the scale of management or joint operation of production processes prescribed in Article 5, paragraph (1) of the Former Fishery Reconstruction Act (hereinafter referred to as "business for joint operation, etc." in this paragraph) (where the fishery cooperative, etc. is a corporation whose members are two or more fishery cooperatives, etc., a member of a member directly or indirectly constituting that corporation), or of a person specified by Cabinet Order as being equivalent thereto, limited to those of the fishing vessels specified by Cabinet Order as fishing vessels that significantly contribute to the rationalization of fuel use that were acquired or built on or after the date of certification pertaining to a new small and medium sized fishery structural improvement plan; hereinafter referred to as "fishing vessels" in this paragraph and the following paragraph))", the phrase "27 percent" is deemed to be replaced with "27 percent (or 16 percent if the assets are fishing vessels)", and in paragraph (2) of that Article, the phrase "the approval prescribed" is deemed to be replaced with "the approval prescribed (or, where the assets for which the application of that paragraph is sought are fishing vessels, the certification prescribed in that paragraph)".
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規定する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当該認定のあった日から当該認定のあった日を含む事業年度開始の日以後五年を経過した日の前日までの期間内の日を含む各連結事業年度における同号に規定する漁船に係る新租税特別措置法第六十八条の三十の規定の適用については、同条第一項中「掲げる場合」とあるのは「掲げる場合（当該連結親法人又はその連結子法人が、適用事業年度終了の日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）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。以下この項において「旧漁業再建整備法」という。）第二条第一項に規定する中小漁業者で昭和五十一年四月一日から平成十四年三月三十一日までの間に旧漁業再建整備法第五条第一項に規定する中小漁業構造改善計画（政令で定める区分に応じそれぞれ政令で定める事業について計画が定められているものに限る。）に係る同項の認定を受けた同項に規定する漁業協同組合等（以下この項において「漁業協同組合等」という。）の構成員（当該漁業協同組合等が二以上の漁業協同組合等を会員とする法人である場合には当該連結親法人又はその連結子法人を直接又は間接に構成する会員の構成員とし、これらの者のうち当該中小漁業構造改善計画を実施する者として政令で定めるものに限る。）であるものに該当し、かつ、当該適用事業年度において旧漁業再建整備法第四条第一項に規定する特定業種に属する事業で当該中小漁業構造改善計画に係るものを主として営む場合として政令で定める場合を含む。）」と、「減価償却資産」とあるのは「減価償却資産（漁船（当該連結親法人又はその連結子法人が、当該中小漁業構造改善計画に係る認定前に旧漁業再建整備法第五条第一項に規定する経営規模の拡大若しくは生産行程についての協業化に関する事業（以下この項において「協業化事業等」という。）について定められた他の中小漁業構造改善計画に係る認定を受けた漁業協同組合等の構成員（当該漁業協同組合等が二以上の漁業協同組合等を会員とする法人である場合には、当該法人を直接又は間接に構成する会員の構成員とする。）又はこれに準ずる者として政令で定めるものに該当する場合には、燃料の使用の合理化に著しく資する漁船として政令で定めるもののうち新たな中小漁業構造改善計画に係る認定の日以後に取得し、又は建造したものに限る。以下この項及び次項において「漁船」という。）を含む。）」と、「百分の二十七」とあるのは「百分の二十七（当該資産が漁船である場合には、百分の十六）」と、同条第二項中「規定する承認」とあるのは「規定する承認（同項の適用を受けようとする資産が漁船である場合には、同項に規定する認定）」とする。
With regard to the application of the provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) to machinery and equipment for forestry prescribed in Article 46-3, paragraph (1), item (iii) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (15) of the Supplementary Provisions of that Act, in each consolidated business year that includes any day within the period from the date of the certification until the day before the day on which five years have elapsed from the date of commencement of the business year that includes the date of that certification, of a corporation referred to in that item that received, before the date on which that Act came into effect (April 1, 2002), the certification prescribed in that item for a joint improvement plan prescribed in that item, the phrase "or 12 percent if the assets are those specified in item (ii) or (iii)" in paragraph (1) of that Article is deemed to be replaced with ", 12 percent if the assets are those specified in item (ii), and 14 percent if the assets are those specified in item (iii)."
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）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十五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当該認定のあった日から当該認定のあった日を含む事業年度開始の日以後五年を経過した日の前日までの期間内の日を含む各連結事業年度における同号に規定する林業用の機械及び装置に係る新租税特別措置法第六十八条の三十二第一項（第三号に係る部分に限る。）の規定の適用については、同条第一項中「第二号又は第三号に定める資産である場合には、百分の十二」とあるのは、「、第二号に定める資産である場合には百分の十二とし、第三号に定める資産である場合には百分の十四とする。」とする。
With regard to the application of the provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) to good-quality rental housing in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 47, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (17) of the Supplementary Provisions of that Act, of a corporation that acquired or newly constructed good-quality rental housing prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received 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 referred to in that paragraph, in paragraph (1) of that Article, the phrase "30 percent" is deemed to be replaced with "32 percent" and the phrase "40 percent" is deemed to be replaced with "44 percent", in item (ii) of that paragraph, the phrase "Article 47, paragraph (1), item (ii)" is deemed to be replaced with "Article 47, paragraph (1), item (ii) or Article 47, paragraph (1), item (ii) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (17) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation" in the following paragraph)", and in paragraph (2) of that Article, the phrases "Article 47, paragraph (1)" and "paragraph (1) of that Article" are deemed to be replaced with "Article 47, paragraph (1) or Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation".
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）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十七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四十七条第一項に規定する優良賃貸住宅を取得若しくは新築をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二項の適格合併、適格分割、適格現物出資若しく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た連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの優良賃貸住宅に係る新租税特別措置法第六十八条の三十四（第一項に係る部分に限る。）の規定の適用については、同条第一項中「百分の三十」とあるのは「百分の三十二」と、「百分の四十」とあるのは「百分の四十四」と、同項第二号中「第四十七条第一項第二号」とあるのは「第四十七条第一項第二号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）附則第二十三条第十七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（次項において「旧租税特別措置法」という。）第四十七条第一項第二号」と、同条第二項中「第四十七条第一項」とあり、及び「同条第一項」とあるのは「第四十七条第一項又は旧租税特別措置法第四十七条第一項」とする。
With regard to the application of the provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation to specified redevelopment buildings, etc. in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 47-2, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (19) of the Supplementary Provisions of that Act, of a corporation that acquired or newly constructed specified redevelopment buildings, etc. prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of specified redevelopment buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph, in paragraph (1) of that Article, the phrase "10 percent" is deemed to be replaced with "12 percent", and in paragraph (2) of that Article, the phrase "Article 47-2, paragraph (1)" is deemed to be replaced with "Article 47-2, paragraph (1) or Article 47-2, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (19) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation".
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）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十九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四十七条の二第一項に規定する特定再開発建築物等を取得若しくは新築をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二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た連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの特定再開発建築物等に係る新租税特別措置法第六十八条の三十五の規定の適用については、同条第一項中「百分の十」とあるのは「百分の十二」と、同条第二項中「第四十七条の二第一項」とあるのは「第四十七条の二第一項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（以下この項において「旧租税特別措置法」という。）第四十七条の二第一項」と、「同条第一項」とあるのは「第四十七条の二第一項又は旧租税特別措置法第四十七条の二第一項」とする。
With regard to the application of the provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation to warehouse buildings, etc. in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 48, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (21) of the Supplementary Provisions of that Act, of a corporation that acquired or constructed warehouse buildings, etc. prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of warehouse buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph, in paragraph (1) of that Article, the phrase "12 percent" is deemed to be replaced with "16 percent", and in paragraph (2) of that Article, the phrase "Article 48, paragraph (1)" is deemed to be replaced with "Article 48, paragraph (1) or Article 48, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (21) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 48, paragraph (1) or Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation".
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）の施行の日（平成十四年四月一日）前に同法附則第二十三条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四十八条第一項に規定する倉庫用建物等を取得若しくは建設をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二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た連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの倉庫用建物等に係る新租税特別措置法第六十八条の三十六の規定の適用については、同条第一項中「百分の十二」とあるのは「百分の十六」と、同条第二項中「第四十八条第一項」とあるのは「第四十八条第一項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（以下この項において「旧租税特別措置法」という。）第四十八条第一項」と、「同条第一項」とあるのは「第四十八条第一項又は旧租税特別措置法第四十八条第一項」とする。