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Supplementary Provisions, Article 63Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired

第六十三条(エネルギー環境負荷低減推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)

The provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.

個人が施行日前に取得又は製作若しくは建設をしたに規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。

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