1 article
Supplementary Provisions, Article 5Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第五条（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 item (v) of the table in Article 10-4, paragraph (1) of the New Act (limited to the part concerning individuals engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those individuals acquire or manufacture, or lease, on or after the Effective Date.
新法第十条の四第一項の表の第五号（同号に規定する飲食店業を営む個人に係る部分に限る。）の規定は、当該個人が施行日以後に取得若しくは製作又は賃借を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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.