Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is 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 apply to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the New Act that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) acquires, manufactures or leases on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that a corporation acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
新法第四十二条の七の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）が施行日以後に取得若しくは製作又は賃借をする新法第四十二条の七第一項に規定する事業基盤強化設備について適用し、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に規定する事業基盤強化設備については、なお従前の例による。