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Supplementary Provisions, Article 57Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第五十七条（エネルギー需給構造改革推進設備等を取得した場合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 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第四十二条の五（第一項第四号に係る部分に限る。）の規定は、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項に規定するエネルギー需給構造改革推進設備等について適用する。
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