1 article
Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc., etc.
第八十九条（中小企業者等が機械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）
With regard to a contract for the lease of depreciable assets listed in the items of Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
法人が平成二十年四月一日前に締結した旧租税特別措置法第四十二条の六第一項各号に掲げる減価償却資産の賃借に係る契約については、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.