Supplementary Provisions, Article 5Transitional Measures Concerning Tax Credits for Individuals
第五条（個人の税額控除に関する経過措置）
The provisions then in force continue to govern cases where an individual has scrapped specified equipment prescribed in Article 10, paragraph (1) of the Former Act during the period from January 1, 1970 to March 31 of that year.
個人が昭和四十五年一月一日から同年三月三十一日までの間に旧法第十条第一項に規定する特定の設備の廃棄をした場合については、なお従前の例による。
Where an individual engaged in a business specified by Cabinet Order as referred to in Article 10, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972".
旧法第十条第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む個人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。