Supplementary Provisions, Article 94Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
第九十四条（沖縄の特定中小企業者が経営革新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 of Article 42-10, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
新租税特別措置法第四十二条の十第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。