Supplementary Provisions, Article 21

With regard to fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to in this Article as "machinery and equipment, etc.") that small and medium-sized business operators, etc. prescribed in that paragraph (hereinafter referred to in this Article as "small and medium-sized business operators, etc.") acquired (meaning the acquisition prescribed in that paragraph; the same applies hereinafter in this Article) during the period from April 1, 2017 through March 31, 2019 (hereinafter referred to in this Article as the "application period") (including, where small and medium-sized business operators, etc. took delivery during the application period by a lease transaction of machinery and equipment, etc. that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that were acquired within the application period by a person who conducts a business of delivering and allowing the use of machinery and equipment, etc. under a contract pertaining to a lease transaction prescribed in that paragraph (hereinafter referred to in this Article as a "lease transaction"), that machinery and equipment, etc.), the provisions then in force continue to govern.