Supplementary Provisions, Article 41Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
第四十一条（沖縄の特定地域において工業用機械等を取得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 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, 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九第一項の規定は、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項に規定する工業用機械等について適用し、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九第一項に規定する工業用機械等については、なお従前の例による。