Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 7Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.

第七条(沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置)

With regard to business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in acquires, manufactures or constructs on or before March 31, 2013, the provisions of remain in force. In this case, the phrase "March 31, 2012" in is deemed to be replaced with "March 31, 2013"; the phrase "the amount specified by Cabinet Order as the amount of income tax pertaining to business income (referred to in as the "amount of income tax pertaining to business income"" in is deemed to be replaced with "the pre-adjustment business income tax amount (meaning the pre-adjustment business income tax amount prescribed in Article 10, paragraph (8), item (iv) of the Act on Special Measures Concerning Taxation as amended by ; the same applies in "; the phrase "amount of income tax pertaining to business income" in is deemed to be replaced with "pre-adjustment business income tax amount"; and the phrase "and" in is deemed to be replaced with "and, prior to the amendment by (Partial Amendment of the Act on Special Measures Concerning Taxation) of the , which remains in force pursuant to the provisions of Article 7 (Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act,".

の承認経営革新計画に係る承認を施行日前に受けた個人が平成二十五年三月三十一日以前に取得又は製作若しくは建設をするに規定する経営革新設備等については、の規定は、なおその効力を有する。この場合において、中「平成二十四年三月三十一日」とあるのは「平成二十五年三月三十一日」と、中「事業所得に係る所得税の額として政令で定める金額(において「事業所得に係る所得税額」という」とあるのは「調整前事業所得税額(の規定による改正後のに規定する調整前事業所得税額をいう。において同じ」と、中「事業所得に係る所得税額」とあるのは「調整前事業所得税額」と、中「並びに」とあるのは「並びに租税特別措置法等の一部を改正する法律(平成二十四年法律第十六号)附則第七条(沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置)の規定によりなおその効力を有するものとされる(租税特別措置法の一部改正)の規定による改正前の」とする。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy