Supplementary Provisions

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

②The provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to income tax of individuals for 2009 and thereafter, corporation tax on income for business years of a corporation (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 in this paragraph) commencing on or after April 1, 2008, and corporation tax on the consolidated income for a consolidated business year of a consolidated corporation (meaning a consolidated corporation prescribed in item (xii)-7-4 of that Article; the same applies hereinafter in this paragraph) commencing on or after that date, and for income tax of individuals for 2008 and earlier, corporation tax on income for business years of a corporation that commenced before that date, and corporation tax on the consolidated income for a consolidated business year of a consolidated corporation that commenced before that date, the provisions then in force continue to govern.