Supplementary Provisions, Article 65Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality
第六十五条（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法人税額の特別控除に関する経過措置）
With regard to the application, during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, of the provisions of Article 42-11-2, paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 (excluding the amending provisions listed in (a) of that item), the phrase "Article 42-11-3, paragraph (2)" in that paragraph is deemed to be replaced with "Article 42-11-2, paragraph (2)".
施行日から附則第一条第十号に定める日の前日までの間における第十二条の規定（同号イに掲げる改正規定を除く。）による改正後の租税特別措置法第四十二条の十一の二第六項の規定の適用については、同項中「第四十二条の十一の三第二項」とあるのは、「第四十二条の十一の二第二項」とする。