Supplementary Provisions, Article 91Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
第九十一条（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法人税額の特別控除に関する経過措置）
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第四十二条の十（第六項に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第四十二条の十第一項に規定する経営革新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。