Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1991.

②The provisions of the vehicles and transport equipment section of Appended Table 1 and of Appended Table 5 (excluding the provisions pertaining to the applicable business year) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to the depreciable assets listed in those provisions that are put to use in business on or after April 1, 1991, and for those depreciable assets that were put to use in business before that date, the provisions then in force continue to govern.