1 article
Supplementary Provisions, Article 37Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise Acquires Business Improvement Equipment
第三十七条（特定中小企業者が経営改善設備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 10-5-3 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第十条の五の三の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用する。
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.