Supplementary Provisions, Article 43Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
第四十三条（地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to the plan for developing specified business facilities in areas for improving regional vitality, etc. of a corporation that obtains, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph, and the provisions then in force continue to govern the plan for developing specified business facilities in areas for improving regional vitality, etc. of a corporation that obtained, before the Effective Date, the certification of a plan prescribed in Article 42-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
新租税特別措置法第四十二条の十二の規定は、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受ける法人の当該地方活力向上地域等特定業務施設整備計画について適用し、施行日前に旧租税特別措置法第四十二条の十二第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受けた法人の当該地方活力向上地域等特定業務施設整備計画については、なお従前の例による。