Supplementary Provisions, Article 50Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
第五十条（地域経済牽引事業の促進区域内において特定事業用機械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）
The provisions of Article 42-11-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use 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 machinery, etc. for specified business use prescribed in Article 42-11-2, 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十一の二第一項及び第二項の規定は、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特定事業用機械等について適用し、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十一の二第一項に規定する特定事業用機械等については、なお従前の例による。