Supplementary Provisions

①This Ministerial Order comes into effect as of the date of promulgation.

②Except as otherwise provided, this Ministerial Order applies to income tax of individuals for 1969 and thereafter and corporation tax of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years commencing on or after April 1, 1969, and for income tax of individuals for 1968 and earlier and corporation tax of corporations for business years that commenced before that date, the provisions then in force continue to govern.

③The useful lives specified in Appended Table 6 or Appended Table 7 of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Order") apply to the depreciable assets listed in Article 2, paragraph (2), item (i) or (ii) of the New Order that were acquired on or after April 1, 1969, and the useful lives of the depreciable assets listed in those items that were acquired before that date are, notwithstanding Article 2, paragraph (2) of the New Order, as provided in Appended Table 1 or Appended Table 2 of the Supplementary Provisions, respectively.

④In the case of applying the provisions of Article 28 of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 1965) or Article 14 of the Regulation for Enforcement of the Corporation Tax Act (Ministry of Finance Order No. 12 of 1965) to a depreciable asset to which Appended Table 1 of the Supplementary Provisions applies pursuant to the provisions of the preceding paragraph, the phrase "Appended Table 6 (Table of Useful Lives of Depreciable Assets for Wastewater Treatment) of that Ministerial Order" in Article 28, item (iii) of the Regulation for Enforcement of the Income Tax Act and in Article 14, item (iii) of the Regulation for Enforcement of the Corporation Tax Act is deemed to be replaced with "Appended Table 1 of the Supplementary Provisions (Table of Useful Lives of Depreciable Assets for Wastewater Treatment Acquired on or before March 31, 1969) of the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 27 of 1969)", respectively.