1 article
Supplementary Provisions, Article 23Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第二十三条（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 then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.
個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項第四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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.