Supplementary Provisions, Article 55Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
第五十五条（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）
With regard to income tax in the case where an individual has provided information infrastructure enhancement equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured before the Effective Date for use in a business conducted by the individual prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase ", the balance remaining after deducting that amount" in paragraph (4) of that Article is deemed to be replaced with ", the balance remaining after deducting that amount, and in the case where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraph (3) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), the balance remaining after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (3) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article provided for use in that business in that year to the total acquisition cost of the applicable business base strengthening equipment, etc. prescribed in paragraph (4) of that Article provided for use in that business in that year.", and the phrase "and Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (10) of that Article is deemed to be replaced with "and Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act".
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を同項に規定する個人の営む事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「場合には、当該金額を控除した残額」とあるのは「場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第十条の四第三項（同条第一項第五号に係る部分に限る。）の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には同条第三項の規定による同項に規定する税額控除限度額にその年においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額がその年においてその事業の用に供した同条第四項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。」と、同条第十項中「並びに租税特別措置法第十条の六第三項」とあるのは「並びに所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第十条の六第三項」とする。