The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount".