Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
第四十五条（事業適応設備を取得した場合等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 information technology business adaptation equipment prescribed in Article 42-12-7, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の十二の七第一項及び第四項に規定する情報技術事業適応設備については、なお従前の例による。
The provisions then in force continue to govern business adaptation deferred assets prescribed in Article 42-12-7, paragraphs (2) and (5) of the Former Act on Special Measures Concerning Taxation pertaining to expenses that a corporation paid before the Effective Date.
法人が施行日前に支出した費用に係る旧租税特別措置法第四十二条の十二の七第二項及び第五項に規定する事業適応繰延資産については、なお従前の例による。
With regard to the application of the provisions of Article 42-12-6, 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 "(including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" in that paragraph is deemed to be replaced with ", whose certified business adaptation plan prescribed in paragraph (2) of that Article".
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六第一項の規定の適用については、同項中「（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」とあるのは、「のうちその同条第二項」とする。