Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
第四条（電子機器利用設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-3 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that an individual makes an acquisition, etc. of or leases on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act that the individual made an acquisition, etc. of or leased before the Effective Date, the provisions then in force continue to govern.