Supplementary Provisions, Article 3Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Has Been Acquired
第三条（エネルギー需給構造改革推進設備を取得した場合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 10-2 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第十条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。