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Supplementary Provisions, Article 44Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired
第四十四条（認定特定高度情報通信技術活用設備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 then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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十二の六第一項に規定する認定特定高度情報通信技術活用設備については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.