1 article
Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Has Been Acquired
第八十一条（情報基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date.
新租税特別措置法第十条の六の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する情報基盤強化設備等について適用する。
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.