1 article
Supplementary Provisions, Article 38Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Has Been Acquired
第三十八条（エネルギー需給構造改革推進設備等を取得した場合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 depreciable assets listed in Article 42-5, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第四号に掲げる減価償却資産については、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.