Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of a Year
第十条（年の中途で業務の用に供した減価償却資産等の償却費の特例に関する経過措置）
The provisions of Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of a Year) of the New Order apply to Depreciable Assets that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern Depreciable Assets that an individual acquired before the Effective Date.
新令第百三十二条第一項（年の中途で業務の用に供した減価償却資産等の償却費の特例）の規定は、個人が施行日以後に取得する減価償却資産について適用し、個人が施行日前に取得した減価償却資産については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 105 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)