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Supplementary Provisions, Article 12Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十二条（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 prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation listed in item (v) of that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第四十二条の七第一項第五号に掲げる法人が施行日前に取得若しくは製作又は賃借をした同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。
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.