Supplementary Provisions, Article 32Transitional 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.
第三十二条（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 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures, constructs 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 innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured, constructed or leased before that date.
新租税特別措置法第四十二条の十の規定は、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若しくは建設又は賃借をする新租税特別措置法第四十二条の十第一項に規定する経営革新設備等について適用し、法人が同日前に取得若しくは製作若しくは建設又は賃借をした旧租税特別措置法第四十二条の十第一項に規定する経営革新設備等については、なお従前の例による。