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Supplementary Provisions, Article 92Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Commercialization Equipment, etc. Is Acquired, etc.
第九十二条（事業化設備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 then in force continue to govern commercialization equipment, etc. prescribed in Article 42-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の八第一項に規定する事業化設備等については、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.