Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Small and Medium Sized Business Operators Acquire Specified Management Improvement Equipment, etc.
第二十七条（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 New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in that paragraph that a specified small and medium sized business operator prescribed in that paragraph provides for use in a designated business prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 10-5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified small and medium sized business operator prescribed in that paragraph provided for use in a designated business prescribed in that paragraph before the Effective Date.
新租税特別措置法第十条の五の三第一項の規定は、同項に規定する特定中小事業者が施行日以後に同項に規定する指定事業の用に供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、旧租税特別措置法第十条の五の三第一項に規定する特定中小事業者が施行日前に同項に規定する指定事業の用に供した同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。