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Supplementary Provisions, Article 28Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
第二十八条（特定中小事業者が経営改善設備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 business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の二第一項に規定する経営改善設備については、なお従前の例による。
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.