Supplementary Provisions, Article 47Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Consolidated Corporations Have Acquired Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
第四十七条（連結法人が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 then in force continue to govern depreciable assets listed in Article 68-10, paragraph (1), item (iv) 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 constructed 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又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項第四号に掲げる減価償却資産については、なお従前の例による。