Supplementary Provisions, Article 63Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
第六十三条（特定中小事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 10-5-2 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, and the provisions then in force continue to govern business improvement equipment prescribed in Article 10-5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第十条の五の二の規定は、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し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の三第一項に規定する経営改善設備については、なお従前の例による。