Supplementary Provisions, Article 3Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第三条（事業基盤強化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）
With regard to business base strengthening equipment under paragraph (1) of Article 10-4 of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that is listed in the middle column of item (iii) of that paragraph and that an individual acquired, manufactured or leased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
個人がこの法律の施行の日（以下「施行日」という。）前に取得若しくは製作又は賃借をした改正前の租税特別措置法（以下「旧法」という。）第十条の四第一項第三号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
The provisions of item (v) of the table in Article 10-4, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises comes into effect.
新法第十条の四第一項の表の第五号の規定は、個人が中小企業における労働力の確保のための雇用管理の改善の促進に関する法律の施行の日以後に取得若しくは製作又は賃借を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。