Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation for Economic Adjustment
第十七条（景気調整のための課税の特例に関する経過措置）
With regard to the depreciation of the depreciable assets referred to in Article 11, paragraph (4) of the Supplementary Provisions which are to be governed by the provisions of Article 43 of the Former Act pursuant to the provisions of that paragraph, the provisions of Article 66-6 of the Former Act are to govern, with the phrase "Article 43, paragraph (1)" in that Article deemed to be replaced with "Article 43, paragraph (1) (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)".
附則第十一条第四項の規定により旧法第四十三条の規定の例によることとされる同項の減価償却資産の償却については、旧法第六十六条の六中「第四十三条第一項」とあるのは、「第四十三条第一項（昭和四十八年改正法附則第十一条第四項を含む。）」として、同条の規定の例による。