Supplementary Provisions, Article 32Transitional Measures Concerning Depreciation by Individuals
第三十二条（個人の減価償却に関する経過措置）
With regard to 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 for which an individual made an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter through paragraph (5)) before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 11-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十一条の三第一項及び第三項の規定は、個人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、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三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第十一条の三第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
With regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Independence of Depopulated Areas" in the first column of that item is deemed to be replaced with "former Act on Special Measures for the Promotion of Independence of Depopulated Areas as of March 31, 2021".
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第二号から第四号まで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 the application of the provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (1)" in that paragraph is deemed to be replaced with "Article 10-5-4-2, paragraph (1)".
施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十二条第一項の規定の適用については、同項中「第十条の五の五第一項」とあるのは、「第十条の五の四の二第一項」とする。
With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force.
個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years.
新租税特別措置法第十九条第二項の規定は、令和四年分以後の所得税について適用する。
With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of deferred assets, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred assets, with regard to" with "with regard to".
施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十九条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。