1 article
Supplementary Provisions, Article 90Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium-Sized Enterprise, etc. Acquires Machinery, etc.
第九十条（中小企業者等が機械等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 42-6 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date.
新租税特別措置法第四十二条の六の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項各号に掲げる減価償却資産について適用する。
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.