Supplementary Provisions, Article 52Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
第五十二条（国家戦略特別区域において機械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 42-10, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date (excluding those stated as of March 31, 2019 in the business implementation plan prescribed in that paragraph pertaining to the confirmation specified by Order of the Ministry of Finance prescribed in item (i) of that paragraph obtained on or before that date (hereinafter referred to as "transitional specified machinery and equipment, etc." in this Article)), and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified machinery and equipment, etc.) that a corporation acquired, manufactured or constructed before the Effective Date.