Supplementary Provisions, Article 30Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第三十条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
With regard to the case where an individual has put industrial machinery, etc. prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by Article 27 of the Supplementary Provisions (referred to as the "1976 Amendment Act Before the Amendment" in the following paragraph), of which the individual made an acquisition, etc. before the Effective Date, into use for the individual's business, the provisions then in force continue to govern.
With regard to the case where a corporation has put industrial machinery, etc. prescribed in Article 10, paragraph (5) of the Supplementary Provisions of the 1976 Amendment Act Before the Amendment, of which it made an acquisition, etc. before the Effective Date, into use for its business, the provisions then in force continue to govern.