Supplementary Provisions, Article 60Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality
第六十条（地方活力向上地域において特定建物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）
With regard to the application of the provisions of Article 10-4, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in Article 10, paragraph (6), item (ii)" in that paragraph is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income".
附則第一条第十一号に定める日から平成二十七年十二月三十一日までの間における新租税特別措置法第十条の四第三項の規定の適用については、同項中「第十条第六項第二号に規定する調整前事業所得税額」とあるのは、「事業所得の金額に係る所得税の額として政令で定める金額」とする。