Supplementary Provisions, Article 30Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
第三十条（地域経済牽引事業の促進区域内において特定事業用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 10-4, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第十条の四第一項及び第三項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定事業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした第十一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の四第一項に規定する特定事業用機械等については、なお従前の例による。