Supplementary Provisions, Article 58Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Innovative Information Industry Utilization Equipment Is Acquired
第五十八条（革新的情報産業活用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 then in force continue to govern innovative information industry utilization equipment prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, and innovative information industry utilization equipment prescribed in that paragraph that an individual who obtained the certification referred to in Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) before the Effective Date acquires or manufactures during the period from the Effective Date to March 31, 2021 in order to use it for innovative data industry utilization prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.
個人が施行日前に取得又は製作をした旧租税特別措置法第十条の五の五第一項に規定する革新的情報産業活用設備及び施行日前に生産性向上特別措置法（平成三十年法律第二十五号）第二十二条第一項の認定を受けた個人が当該認定に係る同法第二十三条第二項に規定する認定革新的データ産業活用計画に従って実施される旧租税特別措置法第十条の五の五第一項に規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をする同項に規定する革新的情報産業活用設備については、なお従前の例による。