Supplementary Provisions, Article 114Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information and Communications Equipment, etc., etc.
第百十四条（連結法人が情報通信機器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 of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has acquired, manufactured or leased information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003.
新租税特別措置法第六十八条の十五の規定は、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で平成十五年一月一日以後に同条第一項に規定する情報通信機器等の取得若しくは製作又は賃借をしたものの施行日以後に終了する連結事業年度分の法人税について適用する。
The provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation and depreciable assets prescribed in paragraph (3) of that Article 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十五第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産については、なお従前の例による。