Supplementary Provisions, Article 24Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第二十四条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
Except for those specified in the following paragraph and paragraph (3), the provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (vi) of that Article) apply to business base strengthening equipment prescribed in that paragraph that a corporation listed in that item acquires, manufactures or leases on or after the date on which the Act on Promotion of Introduction of Sustainable Agricultural Production Practices comes into effect, and the provisions then in force continue to govern business base strengthening equipment prescribed in that paragraph that a corporation listed in Article 42-7, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or leased before that date.
新租税特別措置法第四十二条の七（同条第一項第六号に係る部分に限る。）の規定は、同号に掲げる法人が持続性の高い農業生産方式の導入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し、旧租税特別措置法第四十二条の七第一項第六号に掲げる法人が同日前に取得若しくは製作又は賃借をした同項に規定する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 Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (vii) of that Article) apply to business base strengthening equipment prescribed in that paragraph that a corporation listed in that item acquires, manufactures or leases on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern business base strengthening equipment prescribed in that paragraph that a corporation listed in Article 42-7, paragraph (1), item (vii) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or leased before that date.
新租税特別措置法第四十二条の七（同条第一項第七号に係る部分に限る。）の規定は、同号に掲げる法人が中小企業経営革新支援法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し、旧租税特別措置法第四十二条の七第一項第七号に掲げる法人が同日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。