Supplementary Provisions, Article 16Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十六条（事業基盤強化設備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 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 (referred to as "the Former Act on Special Measures Concerning Taxation" in the Supplementary Provisions up to Article 56) that an individual acquired, manufactured or leased before that date.