Supplementary Provisions, Article 72Transitional Measures Concerning Depreciation by Individuals
第七十二条（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 (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (iii) of the table 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, the provisions then in force continue to govern.
新租税特別措置法第十一条第一項（同項の表の第三号に係る部分に限る。）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。）をする同号の中欄に掲げる減価償却資産について適用し、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の表の第三号の中欄に掲げる減価償却資産については、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 with regard to 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 then in force continue to govern.
新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、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の二第一項に規定する地震防災対策用資産については、なお従前の例による。
With regard to equipment for business innovation prescribed in Article 11-3, 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十一条の三第一項に規定する事業革新設備については、なお従前の例による。
With regard to 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 makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
個人が平成十五年六月三十日までに取得等をする旧租税特別措置法第十一条の三第二項に規定する製造過程管理高度化設備等については、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 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified leisure facilities prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十一条の五第一項の規定は、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特定余暇利用施設について適用し、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十一条の四第一項に規定する特定余暇利用施設については、なお従前の例による。
The provisions of Article 11-6, 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 with regard to 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 then in force continue to govern.
新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信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の五第一項に規定する特定電気通信設備等については、なお従前の例による。
The provisions of Article 11-9, 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 with regard to 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 then in force continue to govern.
新租税特別措置法第十一条の九第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化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の七第一項に規定する再商品化設備等については、なお従前の例による。
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 for 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 for 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十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
With regard to machinery and equipment prescribed in Article 12-2, 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二第一項に規定する機械及び装置については、なお従前の例による。
The provisions of Article 12-2, paragraph (1) 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一項の規定は、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。
The provisions of Article 12-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to replacement hospital buildings prescribed in Article 12-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed 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三第三項の規定は、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建替え病院用等建物について適用し、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十二条の三第三項に規定する建替え病院用建物については、なお従前の例による。
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item on or after the Effective Date. In this case, with regard to the application of the provisions of that Article when an individual referred to in that item who has received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "each year (or, for a new farm management improvement plan referred to in that item whose year of commencement of application is a year within five years after the year of commencement of application pertaining to another farm management improvement plan referred to in item (i) of that paragraph, each year from the year following the year in which five years have elapsed from the year of commencement of application pertaining to that other farm management improvement plan to the year in which five years have elapsed from the year of commencement of application pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "each year".
新租税特別措置法第十三条の三第一項（第一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。この場合において、施行日前に同号に規定する認定を受けたことのある同号の個人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「各年（その適用開始年が同項第一号の他の農業経営改善計画に係る適用開始年以後五年以内の年である同号の新農業経営改善計画にあつては、当該他の農業経営改善計画に係る適用開始年以後五年を経過する年の翌年から当該新農業経営改善計画に係る適用開始年以後五年を経過する年までの各年）」とあるのは、「各年」とする。
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who received the certification prescribed in that item before the Effective Date, 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一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 (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly 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第二項の規定は、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高齢者向け優良賃貸住宅について適用する。
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) 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 (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二項に規定する高齢者向け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。
With regard to assets listed in the items of Article 16, 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十六条第一項各号に掲げる資産については、なお従前の例による。
With regard to contributions specified in Article 18, paragraph (1), item (iii), (iv) or (vi) 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三号、第四号又は第六号に定める負担金については、なお従前の例による。