Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Depreciable Assets

The provisions of Article 6, item (viii) (Scope of Depreciable Assets) of the New Order apply to assets listed in (i) of that item that an individual acquires on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). In this case, where that asset is an asset listed in Article 126, paragraph (1), item (ii) (Acquisition Price of Depreciable Assets) of the New Order the production of which was commenced before the Effective Date, the amount obtained by deducting, from the amount specified in that item, the amount listed in (a) of that item that was expended before the Effective Date for the production of that asset is to be the acquisition price of that asset under the provisions of paragraph (1) of that Article.