Supplementary Provisions, Article 6Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Is Acquired
第六条（エネルギー需給構造改革推進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）
The provisions of Article 10-2 of the New Act (excluding the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to energy supply and demand structure reform promotion equipment 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") that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
新法第十条の二（同条第一項第六号に係る部分を除く。）の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
The provisions of Article 10-2 of the New Act (limited to the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources comes into effect.
新法第十条の二（同条第一項第六号に係る部分に限る。）の規定は、個人がエネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法の施行の日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用する。