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Supplementary Provisions, Article 105Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
第百五条（情報基盤強化設備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 information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date.
新租税特別措置法第四十二条の十一の規定は、法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情報基盤強化設備等について適用する。
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.