Supplementary Provisions, Article 21Transitional Measures Concerning the Calculation of the Additional Depreciation Ratio, etc.

The provisions of Article 34, paragraph (3) of the New Regulation (Calculation of the Additional Depreciation Ratio, etc.) apply to documents under Article 133 of the New Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that are submitted on or after the Effective Date, and the provisions then in force continue to govern documents under Article 133 of the Former Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that were submitted before the Effective Date.