Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
第二十七条(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 10-5 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated 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, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) 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 the specified buildings, etc. prescribed in Article 10-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated 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, 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.
新租税特別措置法第十条の五の規定は、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施行日以後に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等(同条第一項に規定する取得等をいう。)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、旧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施行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。