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Supplementary Provisions, Article 69Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.

第六十九条(情報基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置)

With regard to a contract for the lease of information infrastructure enhancement equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.

個人が平成二十年四月一日前に締結したに規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。

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