Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 3Transitional Measures upon Partial Amendment of the Act on Special Measures Concerning Taxation
第三条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to medical equipment, etc. prescribed in that paragraph that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the date on which this Act comes into effect and puts to use for its business, and with regard to cases where a corporation has put to use for its business medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that it made an acquisition, etc. of before that date, the provisions then in force continue to govern.
前条の規定による改正後の租税特別措置法第四十五条の二第二項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）がこの法律の施行の日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する医療用機器等について適用し、法人が同日前に取得等をした前条の規定による改正前の租税特別措置法第四十五条の二第二項に規定する医療用機器等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。