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Supplementary Provisions, Article 62Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired
第六十二条（高度省エネルギー増進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 the application of the provisions of Article 10-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
| April 1, 2018 (for those listed in items (ii) and (iii), the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect) | April 1, 2018 |
| (i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy (Act No. 49 of 1979) or a specified chain business operator prescribed in the proviso to Article 18, paragraph (2) of that Act (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies up to item (iii)) that are stated as being installed in the plan under those provisions submitted to the competent minister under those provisions pursuant to the provisions of Article 15, paragraph (1) or Article 26, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under Article 26, paragraph (1) of that Act of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member) (ii) a person who has obtained the certification referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy and who installs a factory, etc. referred to in that paragraph: machinery and other depreciable assets that are acquired, or manufactured or constructed (referred to as an "acquisition, etc." in the following item), through the implementation of collaborative energy conservation measures prescribed in Article 46, paragraph (1) of that Act stated in the collaborative energy conservation plan prescribed in Article 47, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy (iii) a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that has obtained the certification referred to in that paragraph: machinery and other depreciable assets that are subject to an acquisition, etc. through the implementation of shipper collaborative energy conservation measures prescribed in Article 117, paragraph (1) of that Act stated in the shipper collaborative energy conservation plan prescribed in Article 118, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy | (i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy (Act No. 49 of 1979): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies in this item and the following item) that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in that paragraph pursuant to the provisions of Article 14, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy (ii) a specified chain business operator prescribed in the proviso to Article 19, paragraph (2) of the Act on the Rational Use of Energy (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in Article 14, paragraph (1) of that Act pursuant to the provisions of Article 14, paragraph (1) of that Act (limited to where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1) of that Act; hereinafter the same applies in this item), and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under that paragraph of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member) |
施行日からエネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日の前日までの間における新租税特別措置法第十条の二第一項の規定の適用については、同項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 平成三十年四月一日（第二号及び第三号に掲げるものにあつては、エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日） | 平成三十年四月一日 |
| 一 エネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第七条第三項ただし書に規定する特定事業者又は同法第十八条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十五条第一項又は第二十六条第一項の規定によりこれらの規定の主務大臣に提出されたこれらの規定の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下第三号までにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同法第二十六条第一項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。） 二 エネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 当該認定に係る同法第四十七条第三項に規定する連携省エネルギー計画に記載された同法第四十六条第一項に規定する連携省エネルギー措置の実施により取得又は製作若しくは建設（次号において「取得等」という。）をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの 三 エネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 当該認定に係る同法第百十八条第三項に規定する荷主連携省エネルギー計画に記載された同法第百十七条第一項に規定する荷主連携省エネルギー措置の実施により取得等をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの | 一 エネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第七条第三項ただし書に規定する特定事業者 同法第十四条第一項の規定により同項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下この号及び次号において同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの 二 エネルギーの使用の合理化等に関する法律第十九条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十四条第一項（同法第十九条の二第一項において準用する場合に限る。以下この号において同じ。）の規定により同法第十四条第一項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギーの使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。） |
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.