Supplementary Provisions, Article 11Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第十一条（エネルギー需給構造改革推進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 42-5 of the New Act apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and with regard to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
新法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。