Supplementary Provisions, Article 17Transitional Measures Accompanying Partial Amendment of the Ministerial Order on the Useful Life, etc. of Depreciable Assets
第十七条（減価償却資産の耐用年数等に関する省令の一部改正に伴う経過措置）
In the application of the provisions of Article 3, paragraph (3) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended by the provisions of Article 7, the acquisition cost prescribed in that paragraph does not include the amount of depreciation made by the acquired corporation, etc. referred to in that paragraph that was included in deductible expenses in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) of that acquired corporation, etc.
第七条の規定による改正後の減価償却資産の耐用年数等に関する省令第三条第三項の規定の適用については、同項に規定する取得価額には、同項の被合併法人等がした償却の額で当該被合併法人等の各連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。）の金額の計算上損金の額に算入された金額を含まないものとする。
the Former Corporation Tax Actmachine translation
「旧法人税法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it, in the amendments listed in Article 1, item (v), (b) of that Act's supplementary provisions, which Article 14, paragraph (2) of those provisions keeps in effect for corporation tax on business years and consolidated business years that began before 1 April 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (2)