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Supplementary Provisions, Article 92Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
第九十二条（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 information infrastructure enhancement equipment, etc. prescribed in Article 42-11, 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十一第一項に規定する情報基盤強化設備等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.