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 Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before the Effective Date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation"), the certification prescribed in that paragraph or paragraph (3) of that Article.
第十三条の規定(附則第一条第十二号に掲げる改正規定を除く。)による改正後の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、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受ける個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、施行日前に第十三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。)第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について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する当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された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。
The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (limited to the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions; the same applies hereinafter in this paragraph) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the date specified in that item, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before that date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13, the certification prescribed in that paragraph or paragraph (3) of that Article.
第十三条の規定(附則第一条第十二号に掲げる改正規定に限る。以下この項において同じ。)による改正後の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、同号に定める日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受ける個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、同日前に第十三条の規定による改正前の租税特別措置法第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について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する当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された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。
With regard to the application of the provisions of Article 10-4-2, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "a single specified business facility" in paragraph (1) of that Article is deemed to be replaced with "a single specified business facility prescribed in that item".
施行日から附則第一条第十二号に定める日の前日までの間における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の適用については、同条第一項中「一の特定業務施設」とあるのは、「一の同号に規定する特定業務施設」とする。