Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small and Medium-Sized Enterprises
第八十七条（中小企業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置）
The provisions of Article 28-2 of the New Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in paragraph (1) of that Article that an individual acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern small-amount depreciable assets prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.
新租税特別措置法第二十八条の二の規定は、個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し、個人が施行日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二十八条の二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。