Supplementary Provisions, Article 57Transitional Measures Concerning Depreciation by Individuals
第五十七条（個人の減価償却に関する経過措置）
With regard to depreciable assets listed in the third column of item (ii) of the table in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得等（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。）をした旧租税特別措置法第十一条の二第一項の表の第二号の第三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。
With regard to specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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四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。
With regard to resource recycling equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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六第一項に規定する資源再生化設備等については、なお従前の例による。
With regard to the calculation of the number of employees with disabilities prescribed in Article 13, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation in the case where an individual died, or transferred or discontinued the whole of the individual's business, before July 1, 2010, the provisions then in force continue to govern.
個人が平成二十二年七月一日前に死亡し、又は事業の全部を譲渡し、若しくは廃止した場合における旧租税特別措置法第十三条第五項第三号に規定する雇用障害者数の計算については、なお従前の例による。
With regard to good-quality rental housing in a central urban area 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 concerning 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中心市街地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, paragraph (1) 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 builds on or after the Effective Date, and the provisions then in force continue to govern 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 built before 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高齢者向け優良賃貸住宅について適用し、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、なお従前の例による。