Supplementary Provisions, Article 31Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue
第三十一条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 6, paragraphs (4) and (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of Article 28 of the Supplementary Provisions (referred to as the "1977 Amendment Act as Amended" in the following paragraph) apply where an individual puts machinery or other equipment prescribed in paragraph (4) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put that machinery or other equipment to use for the individual's business before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 11, paragraphs (4) and (6) of the Supplementary Provisions of the 1977 Amendment Act as Amended apply where a corporation puts machinery or other equipment prescribed in paragraph (4) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put that machinery or other equipment to use for its business before the Effective Date, the provisions then in force continue to govern.
改正後の昭和五十二年改正法附則第十一条第四項及び第六項の規定は、法人が施行日以後に同条第四項に規定する機械その他の設備をその事業の用に供する場合について適用し、法人が施行日前に当該機械その他の設備をその事業の用に供した場合については、なお従前の例による。