Supplementary Provisions, Article 62Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired
第六十二条（生産性向上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 specified productivity-improving equipment, etc. prescribed in Article 10-5-4, paragraph (3) or (6) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 10-5-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) before the Effective Date, and specified productivity-improving equipment, etc. prescribed in paragraph (1) or (5) of that Article for which an individual made an acquisition, etc. before April 1, 2017, the provisions then in force continue to govern.
個人が施行日前に取得等（旧租税特別措置法第十条の五の四第一項に規定する取得等をいう。以下この条において同じ。）をした旧租税特別措置法第十条の五の四第三項又は第六項に規定する特定生産性向上設備等及び個人が平成二十九年四月一日前に取得等をした同条第一項又は第五項に規定する特定生産性向上設備等については、なお従前の例による。