Supplementary Provisions, Article 3Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy-Saving Equipment, etc. Is Acquired
第三条（省エネルギー設備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）
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it to use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, or of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act".
改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する省エネルギー設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第三項若しくは昭和六十一年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第十条の二第三項」とする。
With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1986") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, or of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts".
前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）による改正後の租税特別措置法（以下「昭和六十一年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは、「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第十条の二第四項若しくは租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。