①The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph 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 date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment 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 that date.

②Where the approved business innovation plan prescribed in Article 68-12, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a consolidated corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation to that consolidated corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)".