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 warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".
旧租税特別措置法第十五条第一項に規定する特定総合効率化計画について施行日前に同項に規定する認定を受けた個人が令和九年三月三十一日以前に取得又は建設をした同項に規定する倉庫用建物等（施行日以後に同項に規定する倉庫業の用に供した同項に規定する倉庫用建物等にあっては、やむを得ない事情により施行日の前日までにその用に供することができなかったことにつき財務省令で定めるところにより証明がされたものに限る。）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「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。
With regard to the application of the provisions of Article 19, paragraph (2) 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 (xiii) of the Supplementary Provisions, the phrase ", Article 10-2, paragraph (1) or Article 10-2-2, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 10-2, paragraph (1)".
施行日から附則第一条第十三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第二項の規定の適用については、同項中「、第十条の二第一項又は第十条の二の二第一項」とあるのは、「又は第十条の二第一項」とする。