Supplementary Provisions, Article 64Transitional Measures Concerning Depreciation by Corporations
第六十四条（法人の減価償却に関する経過措置）
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in paragraph (1) of that Article that are the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in this paragraph and paragraph (3)) by a corporation on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by a corporation before that date. In such a case, with regard to the application of the provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation beginning before that date and ending on or after that date, the phrase "the designated period of that business year" in that paragraph is deemed to be replaced with "the period from April 1, 2012 to the end of that business year".
新租税特別措置法第四十四条第一項の規定は、法人が平成二十四年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第一項に規定する集積産業用資産について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条第一項に規定する集積産業用資産については、なお従前の例による。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度における新租税特別措置法第四十四条第一項の規定の適用については、同項中「当該事業年度の指定期間」とあるのは、「平成二十四年四月一日から当該事業年度終了の日までの期間」とする。
The provisions then in force continue to govern equipment for business innovation prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.
法人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第四十四条の二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, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 44-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. by a corporation that, before April 1, 2012, obtained the certification prescribed in item (i) of that paragraph pertaining to a resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in that item, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
旧租税特別措置法第四十四条の二第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた法人が取得等をする同項に規定する資源需給構造変化対応設備等については、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 44-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that a corporation acquires or manufactures on or after April 1, 2012.
新租税特別措置法第四十四条の四（第一項に係る部分に限る。）の規定は、法人が平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。