Supplementary Provisions, Article 26Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Has Been Acquired
第二十六条（情報基盤強化設備等を取得した場合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 10-6, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern information infrastructure enhancement equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
新租税特別措置法第十条の六第一項及び第三項の規定は、個人が施行日以後に取得又は製作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し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の六第一項に規定する情報基盤強化設備等については、なお従前の例による。