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Supplementary Provisions, Article 35Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第三十五条(エネルギー環境負荷低減推進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 10-2-2 of the New Act on Special Measures Concerning Taxation (excluding , and , and limited to the part concerning ) apply to depreciable assets listed in that an individual makes an acquisition, etc. of (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

(、及びを除き、イに係る部分に限る。)の規定は、個人が施行日以後に取得等(取得又は製作若しくは建設をいう。以下この条において同じ。)をするイに掲げる減価償却資産について適用し、個人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

個人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

The provisions of Article 10-2-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date.

及びの規定は、個人が施行日以後に取得等をするに規定する特定エネルギー環境負荷低減推進設備等について適用する。

The provisions of Article 10-2-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date.

の規定は、個人が施行日以後に取得等をするに規定するエネルギー環境負荷低減推進設備等について適用する。

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