Supplementary Provisions, Article 26Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc.
第二十六条（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 a small and medium sized business operator prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a small and medium sized business operator prescribed in that paragraph acquired or manufactured before the Effective Date.
新租税特別措置法第十条の三第一項の規定は、同項に規定する中小事業者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、第十条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の三第一項に規定する中小事業者が施行日前に取得又は製作をした同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。