Supplementary Provisions, Article 46Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc.
第四十六条（中小事業者が機械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）
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to depreciable assets listed in that item that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
新租税特別措置法第十条の三（第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号に掲げる減価償却資産について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第一項第一号に掲げる減価償却資産については、なお従前の例による。
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 10-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第三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。
If, with regard to an individual's income tax for 2017, there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 10-3, paragraph (4), Article 10-5-2, paragraphs (3) and (4) and Article 10-5-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (3) of the New Act on Special Measures Concerning Taxation.
個人の平成二十九年分の所得税について前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第十条の三第六項の規定により同年分の総所得金額に係る所得税の額から控除される金額がある場合には、新租税特別措置法第十条の三第四項、第十条の五の二第三項及び第四項並びに第十条の五の三第三項及び第四項の規定の適用については、当該控除される金額は、新租税特別措置法第十条の三第三項の規定により同年分の総所得金額に係る所得税の額から控除される金額に含まれるものとする。