Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraph (4) of the Supplementary Provisions come into effect on the date on which the Act Partially Amending the Local Allocation Tax Act (Act No. 51 of 1970) comes into effect, and the provisions of paragraphs (7) and (8) of the Supplementary Provisions come into effect on the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 38 of 1970) comes into effect.
この法律は、公布の日から施行する。ただし、附則第四項の規定は地方交付税法の一部を改正する法律（昭和四十五年法律第五十一号）の施行の日から、附則第七項及び第八項の規定は租税特別措置法の一部を改正する法律（昭和四十五年法律第三十八号）の施行の日から施行する。
The provisions of Articles 12-2 and 45 of the Act on Special Measures Concerning Taxation as amended apply to industrial machinery, etc. prescribed in Article 12-2, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as amended that an individual or corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) has acquired, manufactured or constructed on or after May 1, 1970.
改正後の租税特別措置法第十二条の二及び第四十五条の規定は、個人又は法人（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。）の昭和四十五年五月一日以後に取得し、又は製作し、若しくは建設した改正後の租税特別措置法第十二条の二第一項又は第四十五条第一項に規定する工業用機械等について適用する。