Supplementary Provisions, Article 88Transitional Measures Concerning Special Depreciation of Machinery, etc. or Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased
第八十八条（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）
The provisions then in force continue to govern assets for production, etc. prescribed in Article 68-15-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph in a consolidated business year for which the consolidated parent corporation business year began before the Effective Date.
連結親法人事業年度が施行日前に開始した連結事業年度において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旧租税特別措置法第六十八条の十五の三第一項に規定する取得等をした同項に規定する生産等資産については、なお従前の例による。