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Supplementary Provisions, Article 39Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Has Been Acquired
第三十九条（エネルギー需給構造改革推進設備等を取得した場合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 42-5, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第四十二条の五第六項及び第七項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用する。
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