Supplementary Provisions, Article 4Transitional Measures regarding Shortening of Useful Life, etc.
第四条（耐用年数の短縮等に関する経過措置）
The provisions of Article 130 (Shortening of Useful Life) of the New Order apply to the calculation of depreciation allowances prescribed in paragraph (1) of that Article for Depreciable Assets pertaining to the approval where an individual receives the approval under that paragraph for any year on or after 2012, and the provisions then in force continue to govern the calculation, where an individual received the approval under Article 130, paragraph (1) (Shortening of Useful Life) of the Former Order for any year on or before 2011, of depreciation allowances prescribed in that paragraph for Depreciable Assets pertaining to that approval.
The provisions then in force continue to govern the calculation, where an individual received the approval under Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the Former Order for any year on or before 2011, of depreciation allowances prescribed in that paragraph for Depreciable Assets pertaining to that approval.
個人が平成二十三年以前の各年分において旧令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の承認を受けた場合のその承認に係る減価償却資産の同項に規定する償却費の計算については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 195 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 195 of 2011 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)