Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small and Medium Sized Enterprises, etc.
第百十九条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）
The provisions of Article 67-5 of the New Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date.
新租税特別措置法第六十七条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する少額減価償却資産について適用する。
The provisions then in force continue to govern small-amount depreciable assets prescribed in Article 67-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, on or before March 31, 2006.
法人が平成十八年三月三十一日以前に取得又は製作若しくは建設をした旧租税特別措置法第六十七条の八第一項に規定する少額減価償却資産については、なお従前の例による。