Supplementary Provisions, Article 110Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
第百十条（特定中小連結法人が事業基盤強化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 of Article 68-12 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
新租税特別措置法第六十八条の十二（第七項を除く。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十一第一項に規定する事業基盤強化設備については、なお従前の例による。
The provisions of Article 68-12, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.
新租税特別措置法第六十八条の十二第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。