Supplementary Provisions, Article 10Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy-Saving Equipment, etc. Is Acquired
第十条（省エネルギー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）
With regard to corporation tax in the case where a corporation prescribed in Article 42-4, paragraph (1) of the Former Act has, before the Effective Date, made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it 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 paragraph (2) of that Article is deemed to be replaced with ", Article 42-4, Article 42-5, paragraphs (2) and (3), Article 42-6, paragraphs (2) through (4) and (6), and Article 68-2 of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 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 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "or Article 42-4 of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article 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. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act"; and the phrase "and Article 42-4 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 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省エネルギー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、同条第二項中「及び前条並びに法人税法第六十七条」とあるのは「、昭和六十一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、第六十八条の二並びに昭和六十一年改正法附則第十二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六十一年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三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六十一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六十一年改正法附則第十二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六十一年改正法による改正前の租税特別措置法第四十二条の五第二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、同条第八項中「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（昭和五十九年法律第六号。以下「昭和五十九年改正法」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」と、「並びに租税特別措置法第四十二条の四」とあるのは「並びに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」とする。
With regard to the application of the provisions of Articles 42-4 through 42-6, Article 52-2 or Article 52-3 of the Act on Special Measures Concerning Taxation as Amended in 1986 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 68-2" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (referred to as "Article 42-4, paragraph (3) of the 1984 Former Act" in the following Article and Article 42-6)"; the phrase "and Article 68-2" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 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 1984 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "and Article 68-2" in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 Former Act"; the phrase "or Article 51" in Article 52-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (hereinafter referred to as "Article 42-4, paragraph (1) of the 1984 Former Act" in this Article and the following Article)"; and the phrase "or Article 51" in Article 52-2, paragraphs (2) and (3) and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the 1984 Former Act".
前項の規定の適用がある場合における昭和六十一年新法第四十二条の四から第四十二条の六まで、第五十二条の二又は第五十二条の三の規定の適用については、昭和六十一年新法第四十二条の四第一項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに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三項（次条及び第四十二条の六において「昭和五十九年旧法第四十二条の四第三項」という。）」と、昭和六十一年新法第四十二条の五第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九年旧法第四十二条の四第三項」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旧法第四十二条の四第三項若しくは昭和六十一年改正法附則第十二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六十一年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは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、昭和六十一年新法第四十二条の六第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九年旧法第四十二条の四第三項」と、昭和六十一年新法第五十二条の二第一項中「又は第五十一条」とあるのは「、第五十一条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一項（以下この条及び次条において「昭和五十九年旧法第四十二条の四第一項」という。）」と、昭和六十一年新法第五十二条の二第二項及び第三項並びに第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十九年旧法第四十二条の四第一項」とする。