Supplementary Provisions, Article 17Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Small and Medium Sized Enterprises in Okinawa Have Acquired Business Innovation Equipment, etc.
第十七条（沖縄の特定中小企業者が経営革新設備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 10-5 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires, manufactures, constructs 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 innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured, constructed or leased before that date.
新租税特別措置法第十条の五の規定は、個人が附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をする新租税特別措置法第十条の五第一項に規定する経営革新設備等について適用し、個人が同日前に取得若しくは製作若しくは建設又は賃借をした旧租税特別措置法第十条の五第一項に規定する経営革新設備等については、なお従前の例による。