Supplementary Provisions, Article 47Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.
第四十七条（事業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 then in force continue to govern business base strengthening equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012.
個人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備等については、なお従前の例による。
The provisions then in force continue to govern income tax for 2012 and earlier years of an individual prescribed in Article 10-4, paragraph (6) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第十条の四第六項に規定する個人の平成二十四年分以前の所得税については、なお従前の例による。