1 article
Supplementary Provisions, Article 13Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十三条（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）
The provisions of Article 42-7 of the New Act (limited to the part pertaining to paragraph (1), item (v) of that Article) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act comes into effect.
新法第四十二条の七（同条第一項第五号に係る部分に限る。）の規定は、法人が農業機械化促進法の一部を改正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条第一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.