Supplementary Provisions, Article 25Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Have Acquired Machinery, etc.
第二十五条（中小企業者等が機械等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）
The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. 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 specified machinery and equipment, etc. prescribed in Article 42-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
新租税特別措置法第四十二条の十二の規定は、法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特定機械装置等について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の十二第一項に規定する特定機械装置等については、なお従前の例による。