Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment
第七十七条（連結法人が事業基盤強化設備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 then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), item (vi) 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 before the date specified in Article 1, item (vii) of the Supplementary Provisions.
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七号に定める日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項第六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 item (vii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the date specified in Article 1, item (vii) 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七号に定める日以後に取得又は製作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 (5)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date.
新租税特別措置法第六十八条の十二（第五項に係る部分に限る。）の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。