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Supplementary Provisions, Article 106Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.

第百六条(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)

With regard to corporation tax in the case where a corporation has used information and communications equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured, or leased, before the Effective Date for the business prescribed in , the provisions of remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

"又は" (or) "若しくは" (or, joining a smaller group of alternatives)
where there is an amount to be deducted, that amountwhere there is an amount to be deducted, or where there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-11, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of (Act No. 10 of 2006; referred to as the "2006 Amendment Act" in ) (referred to as the "New Act on Special Measures Concerning Taxation" in and ), those amounts
or or before its amendment by the provisions of of the 2006 Amendment Act, which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of the 2006 Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
, and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
and and , and
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
and and , and
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxationor before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation ( or before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in ) (
Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation" or of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"

法人が施行日前に取得若しくは製作又は賃借をしたに規定する情報通信機器等をに規定する事業の用に供した場合における法人税については、の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

又は若しくは
控除される金額がある場合には、当該金額控除される金額がある場合又は所得税法等の一部を改正する等の法律(平成十八年法律第十号。において「平成十八年改正法」という。)の規定による改正後の租税特別措置法(及びにおいて「新租税特別措置法」という。)若しくはの規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額
又は平成十八年改正法附則第百三十二条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(以下において「旧効力措置法」という。)又は
、並びに
及び及び、及び
、並びに
及び及び、及び
又は又は所得税法等の一部を改正する等の法律(平成十八年法律第十号)附則第百六条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(以下「旧効力単体措置法」という。)
及び及び
又は(所得税法等の一部を改正する等の法律(平成十八年法律第十号)附則第百六条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(以下において「旧効力単体措置法」という。)又は(
又は」又は」
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