Supplementary Provisions, Article 40Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
第四十条（国際戦略総合特別区域において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 42-11, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の十一第一項及び第二項の規定は、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条第一項に規定する特定機械装置等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十一第一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。