Supplementary Provisions, Article 29Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Specified Management Capacity Improvement Equipment, etc.
第二十九条（特定中小事業者が特定経営力向上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 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; the same applies hereinafter in this Article) apply to specified management capacity improvement equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and with regard to specified management capacity improvement equipment, etc. prescribed in Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第十条の五の三第一項の規定は、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項に規定する特定経営力向上設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第十条の五の三第一項に規定する特定経営力向上設備等については、なお従前の例による。