Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 2001; provided, however, that the provisions amending Article 1 come into effect as of March 31 of that year.
この省令は、平成十三年四月一日から施行する。ただし、第一条の改正規定は、同年三月三十一日から施行する。
Except 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 Rules") apply to income tax of individuals for 2001 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, 2001, and for income tax of individuals for 2000 and earlier and corporation tax of corporations for business years that commenced before that date, the provisions then in force continue to govern.
別段の定めがあるものを除き、改正後の減価償却資産の耐用年数等に関する省令（以下「新規則」という。）の規定は、個人の平成十三年分以後の所得税及び法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成十三年四月一日以後に開始する事業年度分の法人税について適用し、個人の平成十二年分以前の所得税及び法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
The provisions of Article 3 of the New Rules apply, for corporations, to corporation tax on the income of each business year of a corporation in the case where a company split by spin-off (meaning a company split by spin-off prescribed in Article 2, item (xii)-10 of the Corporation Tax Act), a contribution in kind or a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in item (xii)-6 of that Article; the same applies hereinafter) is carried out on or after April 1, 2001, and for corporation tax on the income of each business year of a corporation in the case where a contribution in kind or a post-formation acquisition of assets was carried out before that date, the provisions then in force continue to govern.
新規則第三条の規定は、法人にあっては、平成十三年四月一日以後に分社型分割（法人税法第二条第十二号の十に規定する分社型分割をいう。）、現物出資又は事後設立（同条第十二号の六に規定する事後設立をいう。以下同じ。）が行われる場合における法人の各事業年度の所得に対する法人税について適用し、同日前に現物出資又は事後設立が行われた場合における法人の各事業年度の所得に対する法人税については、なお従前の例による。
the New Rulesmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 34 of 2001.
Short name set inSupplementary Provisions, paragraph (2)
post-formation acquisition of assetsmachine translation
「事後設立」
In paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 34 of 2001, a post-formation acquisition of assets as defined in Article 2, item (xii)-6 of the Corporation Tax Act as then worded: the amended Article 3 of this Order applies to corporation tax where one is carried out on or after 1 April 2001, and the former rules where one was carried out before that day.
Defined inSupplementary Provisions, paragraph (3)