Supplementary Provisions, Article 40Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Acquire Specified Management Improvement Equipment, etc.
第四十条（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-12-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph provides for use in a designated business prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation provided for use in a designated business prescribed in that paragraph before the Effective Date.
新租税特別措置法第四十二条の十二の四第一項の規定は、同項に規定する中小企業者等が施行日以後に同項に規定する指定事業の用に供する同項に規定する特定経営力向上設備等について適用し、旧租税特別措置法第四十二条の十二の四第一項に規定する中小企業者等が施行日前に同項に規定する指定事業の用に供した同項に規定する特定経営力向上設備等については、なお従前の例による。