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Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation by the Reserve Method
第八十一条（準備金方式による特別償却に関する経過措置）
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
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