Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
第八十九条（特定中小連結法人が経営改善設備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 68-15-4 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article 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 Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, 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 the Effective Date.
新租税特別措置法第六十八条の十五の四の規定は、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施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用し、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十五の四第一項に規定する経営改善設備については、なお従前の例による。