1 article
Supplementary Provisions, Article 62Transitional Measures Concerning Special Depreciation of Machinery, etc. or the Special Income Tax Credit Where the Amount of Domestic Capital Investment Has Increased
第六十二条（国内の設備投資額が増加した場合の機械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 assets for production, etc. prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph in any year up to and including 2015.
個人が平成二十七年以前の各年において旧租税特別措置法第十条の五の二第一項に規定する取得等をした同項に規定する生産等資産については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.