Supplementary Provisions, Article 24Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
第二十四条（地方活力向上地域等において特定建物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 10-4-2, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in those provisions and that an individual who received that certification on or after March 31, 2020 acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in Article 10-4-2, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation and that an individual who received that certification on or after March 31, 2020 acquired or constructed before the Effective Date, and specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in that paragraph or paragraph (3) of that Article and that an individual who received that certification before March 31, 2020 acquired or constructed.
新租税特別措置法第十条の四の二第一項及び第三項の規定は、令和二年三月三十一日以後にこれらの規定に規定する認定を受けた個人が施行日以後に取得又は建設をする当該認定に係る同条第一項に規定する特定建物等について適用し、同月三十一日以後に旧租税特別措置法第十条の四の二第一項又は第三項に規定する認定を受けた個人が施行日前に取得又は建設をした当該認定に係る同条第一項に規定する特定建物等及び同月三十一日前に同項又は同条第三項に規定する認定を受けた個人が取得又は建設をした当該認定に係る同条第一項に規定する特定建物等については、なお従前の例による。