1 article
Supplementary Provisions, Article 58Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.
第五十八条（事業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 then in force continue to govern business base strengthening equipment, etc. prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.
法人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備等については、なお従前の例による。
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.