Supplementary Provisions, Article 90Transitional Measures Concerning Depreciation by Consolidated Corporations
第九十条（連結法人の減価償却に関する経過措置）
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter up to paragraph (6)) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 68-16, 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. before the Effective Date.
新租税特別措置法第六十八条の十六第一項（同項の表の第二号に係る部分に限る。）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等（取得又は製作若しくは建設をいう。以下第六項までにおいて同じ。）をする同号の中欄に掲げる減価償却資産について適用し、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等をした旧租税特別措置法第六十八条の十六第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-19, 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. before the Effective Date.
新租税特別措置法第六十八条の十九第一項の規定は、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等をする同項に規定する研究施設について適用し、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等をした旧租税特別措置法第六十八条の十九第一項に規定する研究施設については、なお従前の例による。
The provisions of Article 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第六十八条の二十四第一項の規定は、連結親法人が施行日以後に取得等をする同項に規定する共同利用施設について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項に規定する共同利用施設については、なお従前の例による。
The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in Article 68-25, paragraph (2) 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 or manufactured 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をした旧租税特別措置法第六十八条の二十五第二項に規定する新用途米穀加工品等製造設備については、なお従前の例による。
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified reliability-enhancing equipment prescribed in Article 68-26, 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. before the Effective Date.
新租税特別措置法第六十八条の二十六第一項の規定は、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等をする同項に規定する特定信頼性向上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等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定信頼性向上設備については、なお従前の例による。
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) of the table in Article 45, 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. before the Effective Date.
新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第一号に係る部分に限る。）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等をする同号の第三欄に掲げる減価償却資産について適用し、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等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iv) of the table in paragraph (2) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第六十八条の二十七（第二項の表の第一号及び第四号に係る部分に限る。）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同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) 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 before the Effective Date, the provisions of that Article (limited to the part pertaining to item (i) of the table in that paragraph) remain in force. In such a case, the phrase "Article 45, paragraph (2)" in the left-hand column of that item and in paragraph (3) of that Article is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 79, paragraph (8) of the Supplementary Provisions of that Act".
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旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の上欄及び同条第三項中「第四十五条第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九条第八項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第四十五条第二項」とする。
The provisions then in force continue to govern depreciable assets listed in Article 68-29, paragraph (1), item (ii) 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 or manufactured 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をした旧租税特別措置法第六十八条の二十九第一項第二号に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 68-33, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that paragraph that are held at the end of the consolidated business year beginning on or after the Effective Date (including a consolidated business year that began before the Effective Date and ends on or after the Effective Date) by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held at the end of the consolidated business year that began before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date.
新租税特別措置法第六十八条の三十三第一項の規定は、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で、施行日以後に同項に規定する基準適合認定又は特例基準適合認定を受けるものの施行日以後に開始する連結事業年度（施行日前に開始し、かつ、施行日以後に終了する連結事業年度を含む。）終了の日において有する同項に規定する次世代育成支援対策資産について適用し、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で、施行日前に旧租税特別措置法第六十八条の三十三第一項に規定する基準適合認定を受けたものの施行日前に開始した連結事業年度終了の日において有する同項に規定する特定建物等については、なお従前の例による。
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i), (b)) apply to specified urban renaissance buildings, etc. 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 or newly constructs on or after the Effective Date.
新租税特別措置法第六十八条の三十五（第三項第一号ロに係る部分に限る。）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新築をする同条第一項に規定する特定都市再生建築物等について適用する。
With regard to the buildings listed in Article 68-35, paragraph (3), items (i) and (ii) 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 or newly constructed before the Effective Date (for the buildings listed in item (ii) of that paragraph, limited to those developed within the areas listed in (b) of that item; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the buildings listed in paragraph (3), items (i) and (ii)) remain in force. In such a case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 79, paragraph (12) of the Supplementary Provisions of that Act".
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新築をした旧租税特別措置法第六十八条の三十五第三項第一号及び第二号に掲げる建築物（同号に掲げる建築物にあっては、同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、同条（第三項第一号及び第二号に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九条第十二項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 47-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to specified urban renaissance buildings, etc. prescribed in Article 68-35, 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 or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
新租税特別措置法第六十八条の三十五（新租税特別措置法第四十七条の二第三項第三号に係る部分に限る。）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十二号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定都市再生建築物等について適用する。
With regard to the structures listed in Article 47-2, paragraph (3), item (iv) 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 or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in Article 68-35, paragraph (3) of the Former Act on Special Measures Concerning Taxation that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of Article 68-35 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to the structures listed in that item) remain in force. In such a case, the phrase "March 31, 2015" in paragraph (1) of that Article is deemed to be replaced with "the day before the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect", the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), which remains in force pursuant to the provisions of Article 79, paragraph (14) of the Supplementary Provisions of that Act (referred to as the "Former Non-Consolidated Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 47-2, paragraph (3), item (iv)" in paragraph (3) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (iv) of the Former Non-Consolidated Act on Special Measures Concerning Taxation Kept in Force".
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十二号に定める日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第四号に掲げる構築物（当該構築物と併せて設置される旧租税特別措置法第六十八条の三十五第三項に規定する財務省令で定めるものを含む。以下この項において同じ。）については、旧租税特別措置法第六十八条の三十五（同号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「平成二十七年三月三十一日」とあるのは「水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日の前日」と、同条第二項中「第四十七条の二第一項」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九条第十四項の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法（次項において「旧効力単体措置法」という。）第四十七条の二第一項」と、同条第三項中「第四十七条の二第三項第四号」とあるのは「旧効力単体措置法第四十七条の二第三項第四号」とする。