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Supplementary Provisions, Article 110Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc.

第百十条（連結法人が情報基盤強化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）

With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has used information infrastructure enhancement equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, which it acquired or manufactured before the Effective Date, for the business conducted by the consolidated parent corporation or its consolidated subsidiary corporation prescribed in , the provisions of remain in force. In this case, the phrases listed in the middle column of the following table in the provisions of listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.

if there is an amount to be deducted, the remaining amount after deducting that amountif there is an amount to be deducted, the remaining amount after deducting that amount, and if there is an amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning ) of the Act on Special Measures Concerning Taxation as amended by the provisions of (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in ) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in and ), the remaining amount after deducting the amount calculated by multiplying the maximum tax credit prescribed in under the provisions of by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in used for its business in that consolidated business year.
if there is an amount attributable to it, the remaining amount after deducting that amountif there is an amount attributable to it, the remaining amount after deducting that amount, and if there is, as the amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning ) of the New Act on Special Measures Concerning Taxation, an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount calculated by multiplying the maximum tax credit prescribed in under the provisions of by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in used for its business in that consolidated business year, the remaining amount after deducting that amount.
prior to the amendment by the provisions of of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
(Article 68-9, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 68-9-2, paragraph (7) of the New Act on Special Measures Concerning Taxation
Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxationor prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
"Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation (" prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') (
Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation" of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"
and Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

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又は製作をしたに規定する情報基盤強化設備等をに規定する連結親法人又はその連結子法人の営む事業の用に供した場合における法人税については、の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

控除される金額がある場合には、当該金額を控除した残額控除される金額がある場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号。において「平成二十二年改正法」という。）の規定による改正後の租税特別措置法（以下及びにおいて「新租税特別措置法」という。）（に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合にはの規定によるに規定する税額控除限度額に当該連結事業年度においてその事業の用に供したに規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供したに規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。
帰せられる金額がある場合には、当該金額を控除した残額帰せられる金額がある場合には当該金額を控除した残額とし、（に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額としての規定によるに規定する税額控除限度額に当該連結事業年度においてその事業の用に供したに規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供したに規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額のうち当該連結親法人又はその連結子法人に帰せられる金額がある場合には当該金額を控除した残額とする。
平成二十二年改正法附則第七十七条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力措置法」という。）
（（
又は又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）
並びに並びに
「（「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）（
」」
及び及び
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