Supplementary Provisions, Article 48Transitional Measures Concerning Depreciation by Corporations
第四十八条（法人の減価償却に関する経過措置）
The provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the Former Act on Special Measures Concerning Taxation (limited to those constituting the equipment listed in the right-hand column of item (iv) of the table in that paragraph) for which a corporation made an acquisition, etc. prescribed in Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation before the Effective Date.
法人が施行日前に租税特別措置法第四十五条第二項に規定する取得等をした旧租税特別措置法第四十五条第三項に規定する産業振興機械等（同項の表の第四号の下欄に掲げる設備を構成するものに限る。）については、なお従前の例による。
The provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation has made an acquisition, manufacture or construction (hereinafter referred to as an "acquisition, etc." in this paragraph and the following paragraph) and which are set forth in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification referred to in Article 18, paragraph (1) of that Act obtained before the Effective Date (or, for machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. on or after the Effective Date, limited to those set forth in that plan as of the day before the Effective Date).
法人が取得又は製作若しくは建設（以下この項及び次項において「取得等」という。）をした旧租税特別措置法第四十六条第一項に規定する事業再編促進機械等で施行日前に受けた農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画に記載されたもの（法人が施行日以後に取得等をする旧租税特別措置法第四十六条第一項に規定する事業再編促進機械等にあっては、施行日の前日において記載されているものに限る。）については、なお従前の例による。
The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to export business assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern export business assets prescribed in Article 46-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十六条第一項の規定は、法人が施行日以後に取得等をする同項に規定する輸出事業用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十六条の二第一項に規定する輸出事業用資産については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
With regard to the application of the provisions of Article 48, 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 (xv) of the Supplementary Provisions, the phrase "Article 4, item (ii) of the Act on Improving the Efficiency of Distribution of Goods" in that paragraph is deemed to be replaced with "Article 2, item (ii) of the Act on Advancement of Integration and Streamlining of Distribution Business".
施行日から附則第一条第十五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四十八条第一項の規定の適用については、同項中「物資の流通の効率化に関する法律第四条第二号」とあるのは、「流通業務の総合化及び効率化の促進に関する法律第二条第二号」とする。