Supplementary Provisions, Article 48Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
第四十八条（中小企業者等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法人税額の特別控除に関する経過措置）
The provisions of Article 42-12-4, 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; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation acquired, manufactured or constructed before the Effective Date.
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四十二条の十二の四第一項の規定は、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項に規定する特定経営力向上設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第四十二条の十二の四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。