Supplementary Provisions, Article 78Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise, etc. Acquires Business Improvement Equipment
第七十八条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-12-3 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that a corporation 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 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の十二の三の規定は、法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、法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四十二条の十二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。