Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1979.

②Except as otherwise provided, the provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Order") apply to income tax of individuals for 1979 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, 1979, and for income tax of individuals for 1978 and earlier and corporation tax of corporations for business years that commenced before that date, the provisions then in force continue to govern.

③The provisions of the ships section of Appended Table 1 and of Appended Table 5 (excluding the provisions pertaining to the applicable business year) of the New Order apply to the depreciable assets listed in those provisions that are put to use in business on or after April 1, 1979, and for those depreciable assets that were put to use in business before that date, the provisions then in force continue to govern.