Supplementary Provisions, Article 3Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Environment Change Response Equipment Is Acquired
第三条（エネルギー環境変化対応設備を取得した場合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 income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") has put energy environment change response equipment prescribed in that paragraph that the individual acquired, manufactured or constructed before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 10-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 New Act")", the phrase "Article 13-2" with "Article 13-3", the phrase "the following Article" in paragraph (3) of that Article with "Article 10-3 of the 1993 New Act", the phrase "Article 13-2" with "Article 13-3", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the 1993 New Act or Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as the "1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act".
改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人が、この法律の施行の日（以下「施行日」という。）前に取得又は製作若しくは建設をした同項に規定するエネルギー環境変化対応設備を同項に規定する事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「次条」とあるのは「租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法（以下「平成五年新法」という。）第十条の三」と、「第十三条の二」とあるのは「第十三条の三」と、同条第三項中「次条」とあるのは「平成五年新法第十条の三」と、「第十三条の二」とあるのは「第十三条の三」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成五年新法第十条の二第三項若しくは租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第十条の二第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）附則第三条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の二第三項」とする。
With regard to the application of the provisions of Article 10, Article 10-2, Article 28-3, Article 33-6 or Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1993 New Act) of the 1993 New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (6), item (ii) of the 1993 New Act is deemed to be replaced with ", Article 16 or Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as the "1992 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the 1993 New Act with "exceeding the amount equivalent to 20 percent (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1993 New Act with "through Article 16 and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act".
前項の規定の適用がある場合における平成五年新法第十条、第十条の二、第二十八条の三、第三十三条の六又は第三十七条の三（平成五年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成五年新法第十条第六項第二号中「又は第十六条」とあるのは「若しくは第十六条又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二」と、平成五年新法第十条の二第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（平成四年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、平成五年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「第十六条まで」とあるのは「第十六条まで並びに平成四年改正法附則第三条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第十条の二」とする。