Supplementary Provisions, Article 90Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第九十条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置）
The provisions of Article 42-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-9, paragraph (9), Article 42-12-3, paragraph (12) or Article 42-12-4, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
新租税特別措置法第四十二条の六第十二項（新租税特別措置法第四十二条の九第九項、第四十二条の十二の三第十二項又は第四十二条の十二の四第十二項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。