Supplementary Provisions, Article 111Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Special Small or Medium-Sized Consolidated Corporation Acquires Commercialization Equipment, etc., etc.
第百十一条（特別中小連結法人が事業化設備等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 commercialization equipment, etc. prescribed in Article 68-12, 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.
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十二第一項に規定する事業化設備等については、なお従前の例による。