Supplementary Provisions, Article 11Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十一条（事業基盤強化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）
With regard to business base strengthening equipment under paragraph (1) of Article 42-7 of the Former Act that is listed in the middle column of item (iii) of that paragraph and that a corporation acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
法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四十二条の七第一項第三号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
The provisions of item (v) of the table in Article 42-7, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires, manufactures or leases on or after the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises comes into effect.
新法第四十二条の七第一項の表の第五号の規定は、法人が中小企業における労働力の確保のための雇用管理の改善の促進に関する法律の施行の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。