Supplementary Provisions, Article 17Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十七条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 57-4, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (limited to the part pertaining to item (iii)) apply to the discontinuation of the operation of a nuclear reactor prescribed in that item that is carried out on or after the day of lapse prescribed in Article 5 of the Supplementary Provisions, and the provisions then in force continue to govern the discontinuation of the operation of a nuclear reactor prescribed in Article 57-4, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article that was carried out before that day.
前条の規定による改正後の租税特別措置法第五十七条の四第五項（第三号に係る部分に限る。）の規定は、附則第五条に規定する経過する日以後に行う同号に規定する原子炉の運転の廃止について適用し、同日前に行った前条の規定による改正前の租税特別措置法第五十七条の四第五項第三号に規定する原子炉の運転の廃止については、なお従前の例による。