Supplementary Provisions, Article 107Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
第百七条（連結法人が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 then in force continue to govern depreciable assets listed in Article 68-10, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.
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若しくは建設をした旧租税特別措置法第六十八条の十第一項第一号ハに掲げる減価償却資産については、なお従前の例による。