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Supplementary Provisions, Article 52Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
第五十二条（国際戦略総合特別区域において機械等を取得した場合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 42-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第四十二条の十一の規定は、法人が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十一第一項に規定する特定機械装置等について適用する。
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