Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-4 of the New Act (excluding item (iv) of the table in paragraph (1)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the Effective Date and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act that the individual acquired, manufactured or leased before the Effective Date.
新法第十条の四（第一項の表の第四号を除く。）の規定は、個人が施行日以後に取得若しくは製作又は賃借をしてその事業の用に供する同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の四第一項に規定する事業基盤強化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。
The provisions of item (iv) of the table in Article 10-4, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect and uses for the individual's business.
新法第十条の四第一項の表の第四号の規定は、個人が特定農産加工業経営改善臨時措置法の施行の日以後に取得若しくは製作又は賃借をしてその事業の用に供する同項に規定する事業基盤強化設備について適用する。