Supplementary Provisions, Article 64Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Environmental Load from Energy Use Is Acquired
第六十四条（エネルギー環境負荷低減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 (excluding paragraphs (6), (7) and (9), and limited to the part pertaining to paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in Article 42-5, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十二条の五（第六項、第七項及び第九項を除き、第一項第一号イに係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号イに掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十二条の五第一項第一号イに掲げる減価償却資産については、なお従前の例による。
With regard to depreciable assets listed in Article 42-5, paragraph (1), item (ii), (a) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に取得等をした旧租税特別措置法第四十二条の五第一項第二号イに掲げる減価償却資産については、なお従前の例による。
The provisions of Article 42-5, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (6) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第四十二条の五第六項及び第七項の規定は、法人が施行日以後に取得等をする同条第六項に規定する特定エネルギー環境負荷低減推進設備等について適用する。
The provisions of Article 42-5, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第四十二条の五第九項の規定は、法人が施行日以後に取得等をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。