Supplementary Provisions, Article 111Transitional Measures Concerning Special Depreciation of Machinery, etc. or the Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased
第百十一条（連結法人の国内の設備投資額が増加した場合の機械等の特別償却又は法人税額の特別控除に関する経過措置）
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-15-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "paragraph (2), Article 68-14, paragraph (1)" in paragraph (3), item (i) of that Article is deemed to be replaced with "paragraph (2)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の十五の三の規定の適用については、同条第三項第一号中「第二項、第六十八条の十四第一項」とあるのは、「第二項」とする。