Supplementary Provisions, Article 13Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
第十三条（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-6 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of or leases on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act that it made an acquisition, etc. of or leased before the Effective Date, the provisions then in force continue to govern.