Supplementary Provisions, Article 10Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Conversion Equipment, etc. Is Acquired
第十条（産業転換設備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）
With regard to corporation tax in the case where a corporation prescribed in Article 42-4, paragraph (1) of the Former Act put industrial conversion equipment, etc. prescribed in that paragraph of which it made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following Article) before the Effective Date to use for the business prescribed in that paragraph, the provisions of Article 42-4 of the Former Act remain in force. In this case, the phrase "and the preceding Article and Article 67 of the Corporation Tax Act" in that paragraph is deemed to be replaced with ", Article 42-4, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and (6) of the Act on Special Measures Concerning Taxation as amended by the 1984 Amendment Act, and Article 67 of the Corporation Tax Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1984 Amendment Act, or Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts"; and in paragraph (7) of that Article, the phrase "or Article 42-4 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "or Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act", and the phrase "and Article 42-4 of the Act on Special Measures Concerning Taxation" with "and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act".
旧法第四十二条の四第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する産業転換設備等を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の四の規定は、なおその効力を有する。この場合において、同項中「及び前条並びに法人税法第六十七条」とあるのは「、昭和五十九年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四第二項及び第三項、昭和五十九年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項並びに第四十二条の六第二項から第四項まで及び第六項並びに法人税法第六十七条」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十九年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十九年改正法による改正前の租税特別措置法第四十二条の四第二項、昭和五十九年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは昭和五十四年改正法附則第二十一条第一項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第七項中「又は租税特別措置法第四十二条の四」とあるのは「又は租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四」と、「及び租税特別措置法第四十二条の四」とあるのは「及び昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四」とする。
With regard to the application of the provisions of Articles 42-4 through 42-6 of the Act on Special Measures Concerning Taxation as Amended in 1984 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 42-6, paragraphs (2) through (4) and (6)" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 42-6, paragraphs (2) through (4) and (6), and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act (hereinafter referred to as "Article 42-4 of the 1981 Former Act" in this Section)"; the phrase "and paragraphs (2) through (4) and (6) of the following Article" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", paragraphs (2) through (4) and (6) of the following Article, and Article 42-4 of the 1981 Former Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (3) of the 1981 Former Act, those amounts"; and the phrase "and paragraphs (2) and (3) of the preceding Article" in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", paragraphs (2) and (3) of the preceding Article, and Article 42-4 of the 1981 Former Act".
前項の規定の適用がある場合における昭和五十九年新法第四十二条の四から第四十二条の六までの規定の適用については、昭和五十九年新法第四十二条の四第一項中「並びに第四十二条の六第二項から第四項まで及び第六項」とあるのは「、第四十二条の六第二項から第四項まで及び第六項並びに昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四（以下この節において「昭和五十六年旧法第四十二条の四」という。）」と、昭和五十九年新法第四十二条の五第二項中「並びに次条第二項から第四項まで及び第六項」とあるのは「、次条第二項から第四項まで及び第六項並びに昭和五十六年旧法第四十二条の四」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十六年旧法第四十二条の四第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、昭和五十九年新法第四十二条の六第二項中「並びに前条第二項及び第三項」とあるのは「、前条第二項及び第三項並びに昭和五十六年旧法第四十二条の四」とする。