Supplementary Provisions, Article 115Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc., etc.
第百十五条（沖縄の特定中小連結法人が経営革新設備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）
The provisions of Article 68-14 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 innovation equipment, etc. prescribed in Article 68-14, 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十四（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十四第一項に規定する経営革新設備等の賃借に係る契約については、なお従前の例による。