Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
第四十五条（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 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (9) and (10)) apply to depreciable assets listed in paragraph (1), item (i) 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 depreciable assets listed in Article 10-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (hereinafter referred to as 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二（第九項及び第十項を除く。）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第一号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又は製作若しくは建設をした第十二条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二第一項第一号に掲げる減価償却資産については、なお従前の例による。