Supplementary Provisions, Article 9Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第九条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-7 of the New Act (excluding item (iv) of the table in paragraph (1)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that it acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新法第四十二条の七（第一項の表の第四号を除く。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をしてその事業の用に供する同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項に規定する事業基盤強化設備をその事業の用に供した場合については、なお従前の例による。
The provisions of item (iv) of the table in Article 42-7, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires or manufactures, or leases, on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect and puts to use for its business.
新法第四十二条の七第一項の表の第四号の規定は、法人が特定農産加工業経営改善臨時措置法の施行の日以後に取得若しくは製作又は賃借をしてその事業の用に供する同項に規定する事業基盤強化設備について適用する。