Supplementary Provisions, Article 79Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第七十九条（中小企業者等が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 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this paragraph)) apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第四十二条の六（特定生産性向上設備等（同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この項において同じ。）に係る部分に限る。）の規定は、産業競争力強化法（平成二十五年法律第九十八号）の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受ける法人の施行日以後に終了する事業年度分の法人税について適用する。
With regard to the application of the provisions of Chapter III, Sections 1-2 through 8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i)" in Article 42-6, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 72, paragraph (1), item (i)", and the phrase "Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act" is deemed to be replaced with "that paragraph".
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三章第一節の二から第八節までの規定の適用については、新租税特別措置法第四十二条の六第五項中「第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号」とあるのは「第七十二条第一項第一号」と、「同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項」とあるのは「同項」とする。