Supplementary Provisions, Article 9Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Enterprises Have Acquired Machinery, etc.
第九条（中小企業者が機械等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）
The provisions of Article 10-7 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that an individual 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 10-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date.
新租税特別措置法第十条の七の規定は、個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、個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十条の七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。