With regard to business innovation equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2013"; the phrase "the amount specified by Cabinet Order as the amount of income tax pertaining to business income (referred to in the following paragraph as the "amount of income tax pertaining to business income"" in paragraph (3) of that Article is deemed to be replaced with "the pre-adjustment business income tax amount (meaning the pre-adjustment business income tax amount prescribed in Article 10, paragraph (8), item (iv) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following paragraph"; the phrase "amount of income tax pertaining to business income" in paragraph (4) of that Article is deemed to be replaced with "pre-adjustment business income tax amount"; and the phrase "and" in paragraph (10) of that Article is deemed to be replaced with "and, prior to the amendment by Article 1 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 7 (Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act,".