Supplementary Provisions, Article 75Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第七十五条（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 concerning paragraph (1), item (ii)) 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 date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
新租税特別措置法第四十二条の五（第一項第二号に係る部分に限る。）の規定は、法人が附則第一条第九号に定める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し、法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一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は、なお従前の例による。