Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
第四十八条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）
The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning a group tax sharing corporation referred to in that paragraph) apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, or manufactured or constructed, before the Effective Date.
新租税特別措置法第六十七条の五第一項（同項の通算法人に係る部分を除く。）の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十七条の五第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同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。