Supplementary Provisions, Article 39Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Acquire Machinery, etc.
第三十九条（中小企業者等が機械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 42-6, 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 enterprise, etc. 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 that paragraph that a small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.
新租税特別措置法第四十二条の六第一項の規定は、同項に規定する中小企業者等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、旧租税特別措置法第四十二条の六第一項に規定する中小企業者等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。