Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Acquires Machinery, etc.
第二十七条（中小事業者が機械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 10-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十条の三第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、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三第一項に規定する特定機械装置等については、なお従前の例による。