Supplementary Provisions, Article 43Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
第四十三条（中小企業者等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法人税額の特別控除に関する経過措置）
The provisions of Article 42-12-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in paragraph (1) of that Article that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in that paragraph acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の十二の四第一項及び第二項の規定は、同条第一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若しくは建設を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四十二条の十二の四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若しくは建設を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。
With regard to the application of the provisions of Article 42-12-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ") is included; item (ii), (b)" in that paragraph is deemed to be replaced with "; item (ii), (b)".
施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十二の四第一項の規定の適用については、同項中「）を含む。第二号ロ」とあるのは、「。第二号ロ」とする。