Supplementary Provisions, Article 31Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第三十一条（事業基盤強化設備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 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before that date.
新租税特別措置法第四十二条の七（第一項第六号から第八号までに係る部分に限る。）の規定は、法人が附則第一条第十九号に定める日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、法人が同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七第一項に規定する事業基盤強化設備については、なお従前の例による。
Where the approved business innovation plan prescribed in Article 42-7, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation to that corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)".
新租税特別措置法第四十二条の七第一項第六号に掲げる法人の同号に規定する承認経営革新計画（以下この項において「承認経営革新計画」という。）が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第二条の規定により承認経営革新計画とみなされたものである場合には、当該法人の新租税特別措置法第四十二条の七の規定の適用については、同条第二項中「又は第五号」とあるのは、「、第五号又は第六号」とする。