Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired
第二十七条（認定特定高度情報通信技術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 of Article 10-5-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article that an individual uses for business on or after the Effective Date, and the provisions then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual used for business before the Effective Date.
新租税特別措置法第十条の五の五第三項の規定は、個人が施行日以後に事業の用に供する同条第一項に規定する認定特定高度情報通信技術活用設備について適用し、個人が施行日前に事業の用に供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認定特定高度情報通信技術活用設備については、なお従前の例による。