Supplementary Provisions, Article 95Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.
第九十五条（情報通信機器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 42-11 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a corporation that acquires, manufactures or leases information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003.
新租税特別措置法第四十二条の十一の規定は、平成十五年一月一日以後に同条第一項に規定する情報通信機器等の取得若しくは製作又は賃借をする法人の施行日以後に終了する事業年度分の法人税について適用する。
The provisions then in force continue to govern depreciable assets listed in the items of Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.
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十一第一項各号に掲げる減価償却資産については、なお従前の例による。