Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 2000.
この省令は、平成十二年四月一日から施行する。
The provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to the depreciable assets that are put to use in business on or after the effective date of this Ministerial Order.
改正後の減価償却資産の耐用年数等に関する省令の規定は、この省令の施行の日以後に事業の用に供する減価償却資産について適用する。
depreciable assetmachine translation
「減価償却資産」
A depreciable asset as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act or Article 2, item (xxiii) of the Corporation Tax Act: a building, structure, machinery and equipment, ship, vehicle, tool, fixture, mining right or other asset that is to be depreciated, as a Cabinet Order (政令) specifies.
Short name set inArticle 1, paragraph (1)