Supplementary Provisions, Article 65Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
第六十五条(国際戦略総合特別区域において機械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 42-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to tools, furniture and fixtures prescribed in paragraph (1), item (i) of that Article) apply to tools, furniture and fixtures prescribed in that item that a corporation acquires or manufactures on or after the Effective Date.
新租税特別措置法第四十二条の十一(同条第一項第一号に規定する器具及び備品に係る部分に限る。)の規定は、法人が施行日以後に取得又は製作をする同号に規定する器具及び備品について適用する。