Supplementary Provisions, Article 114Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
第百十四条（連結法人が事業基盤強化設備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）
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item 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 Effective Date, and the provisions then in force continue to govern tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iii) 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 the Effective Date.
新租税特別措置法第六十八条の十二（第一項第三号に係る部分に限る。）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若しくは製作又は賃借をする同号に定める器具及び備品について適用し、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若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項第三号に定める器具及び備品については、なお従前の例による。
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large consolidated corporation prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "large consolidated corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a large consolidated corporation subject to the new Act acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a large consolidated corporation prescribed in that item acquired, manufactured or leased before the Effective Date.
新租税特別措置法第六十八条の十二（同条第一項第四号に規定する大規模連結法人（以下この項において「新法適用大規模連結法人」という。）に係る部分に限る。）の規定は、新法適用大規模連結法人が施行日以後に取得若しくは製作又は賃借をする同号に定める機械及び装置並びに器具及び備品について適用し、旧租税特別措置法第六十八条の十二第一項第四号に規定する大規模連結法人が施行日前に取得若しくは製作又は賃借をした同号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
With regard to the application of the provisions of Article 68-12, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large consolidated corporation subject to the new Act prescribed in the preceding paragraph makes a lease prescribed in that paragraph under a contract that it concludes during the period from the Effective Date to March 31, 2008, in that paragraph, the phrase "a specified small or medium-sized consolidated subsidiary corporation, etc." is deemed to be replaced with "a specified small or medium-sized consolidated subsidiary corporation, etc. (for a consolidated corporation listed in paragraph (1), item (iv), excluding a large consolidated corporation prescribed in that item)", and the phrase "amount (for assets specified in paragraph (1), item (iv) that a large consolidated corporation prescribed in that item has leased, the amount calculated by multiplying that calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount".
前項に規定する新法適用大規模連結法人が施行日から平成二十年三月三十一日までの間に締結する契約により新租税特別措置法第六十八条の十二第三項に規定する賃借をする場合の同項の規定の適用については、同項中「特定中小連結子法人等が」とあるのは「特定中小連結子法人等（第一項第四号に掲げる連結法人にあつては、同号に規定する大規模連結法人を除く。）が」と、「金額（第一項第四号に規定する大規模連結法人が賃借をした同号に定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額）」とあるのは「金額」とする。
The provisions then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), items (v) and (viii) 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 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若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項第五号及び第八号に定める機械及び装置については、なお従前の例による。
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in paragraph (1), item (vii) 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, manufactures or leases on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第六十八条の十二（第一項第七号に係る部分に限る。）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附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to contracts pertaining to lease transactions without transfer of ownership 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 concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing 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 concluded before that date.
新租税特別措置法第六十八条の十二（第六項に係る部分に限る。）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平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、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同日前に締結した旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。