Supplementary Provisions, Article 86Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone
第八十六条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置）
The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before that date.
新租税特別措置法第六十八条の十四の規定は、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附則第一条第十三号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十四第一項に規定する特定機械装置等について適用し、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六十八条の十四第一項に規定する特定機械装置等については、なお従前の例による。