Supplementary Provisions, Article 145Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small or Medium-Sized Consolidated Corporations, etc.
第百四十五条（中小連結法人等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）
The provisions of Article 68-102-2 of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date.
新租税特別措置法第六十八条の百二の二の規定は、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が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する少額減価償却資産について適用する。
The provisions then in force continue to govern low-value depreciable assets prescribed in Article 68-103-3, 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, or manufactured or constructed, on or before March 31, 2006.
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平成十八年三月三十一日以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百三の三第一項に規定する少額減価償却資産については、なお従前の例による。