Supplementary Provisions, Article 9Transitional Measures Concerning Depreciation by Individuals
第九条（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 (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, 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 of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
Areas that, out of the districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012; hereinafter referred to as the "Okinawa Promotion Act Partial Amendment Act"), to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as amended by the Okinawa Promotion Act Partial Amendment Act (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa")) are deemed to be districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply.
旧租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号。以下「沖縄振興特別措置法一部改正法」という。）附則第三条第四項の規定により指定国際物流拠点産業集積地域（沖縄振興特別措置法一部改正法による改正後の沖縄振興特別措置法（平成十四年法律第十四号。以下「新沖縄振興特別措置法」という。）第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
With regard to machinery and equipment, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual who is a designated small and medium sized enterprise prescribed in that paragraph and who obtained, before the Effective Date, the approval referred to in that paragraph for the business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)"; in paragraph (3) of that Article, the phrase "of Article 13-3, paragraph (1)" is deemed to be replaced with "of Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "the main clause of Article 13-3, paragraph (1)" is deemed to be replaced with "the main clause of that paragraph"; the phrase ", paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) or (2) of the following Article"; the phrase "Article 13, paragraph (1), Article 13-2, paragraph (1)"" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article or Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "that Act" is deemed to be replaced with "the Income Tax Act"".
旧租税特別措置法第十三条の三第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者である個人の有する同項に規定する機械設備等については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」と、同条第三項中「第十三条の三第一項の」とあるのは「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第十三条の三第一項の」と、「第十三条の三第一項本文」とあるのは「同項本文」と、「、次条第一項」とあるのは「又は次条第一項若しくは第二項」と、「第十三条第一項、第十三条の二第一項」」とあるのは「前項、次条第一項若しくは第二項又は旧効力措置法第十三条の三第一項」と、「同法」とあるのは「所得税法」」とする。
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) and Article 13-3, paragraph (2) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, the phrase "or paragraph (1) or (2) of the following Article" in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with ", the provisions of paragraph (1) or (2) of the following Article or Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
前項の規定の適用がある場合における新租税特別措置法第十三条第二項（新租税特別措置法第十三条の二第三項及び第十三条の三第二項において準用する場合を含む。）の規定の適用については、新租税特別措置法第十三条第二項中「又は次条第一項若しくは第二項」とあるのは「、次条第一項若しくは第二項の規定又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第十三条の三第一項」と、「同法」とあるのは「所得税法」とする。
With regard to machinery and equipment, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of paragraph (4), the provisions of Article 24-3, paragraph (4), Article 28-3, paragraph (11), Article 33-6, paragraph (2), Article 37-3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) and Article 37-9-2, paragraph (6) of the New Act on Special Measures Concerning Taxation, and Article 12, paragraph (7) of the New Earthquake Special Provisions Act do not apply.
第四項の規定によりなおその効力を有するものとされる旧租税特別措置法第十三条の三第一項に規定する機械設備等については、新租税特別措置法第二十四条の三第四項、第二十八条の三第十一項、第三十三条の六第二項、第三十七条の三第二項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）及び第三十七条の九の二第六項並びに新震災特例法第十二条第七項の規定は、適用しない。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article 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（第二項第二号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。