Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第八十九条（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, paragraph (5) 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force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.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四十二条の五第五項の規定は、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。