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 acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新法第十条の三の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する電子機器利用設備について適用し、個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十条の三第一項に規定する電子機器利用設備については、なお従前の例による。