Supplementary Provisions, Article 7Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第七条(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 (limited to the part concerning paragraph (1), item (v) of that Article) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act comes into effect.
新法第十条の四(同条第一項第五号に係る部分に限る。)の規定は、個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。