①The provisions of Article 68-14-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the depreciation limit for specified machinery and equipment, 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, manufactures or constructs on or after the Effective Date, and to the amount deducted, for that specified machinery and equipment, etc., from the consolidated tax before adjustment (meaning the consolidated tax before adjustment prescribed in paragraph (2) of that Article) on consolidated income for the consolidated business year that includes the day on which that specified machinery and equipment, etc. is used for the specified international strategic business prescribed in paragraph (1) of that Article, in that consolidated business year, and the provisions then in force continue to govern the depreciation limit for specified machinery and equipment, etc. prescribed in Article 68-15, 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, and the amount deducted, for that specified machinery and equipment, etc., from the consolidated tax before adjustment (meaning the consolidated tax before adjustment prescribed in paragraph (2) of that Article) on consolidated income for the consolidated business year that includes the day on which that specified machinery and equipment, etc. was used for the specified international strategic business prescribed in that paragraph, in that consolidated business year.

②In the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has had its approval under Article 4-2 of the Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, with regard to the amount equivalent to the amount pertaining to that consolidated parent corporation or its consolidated subsidiary corporation, out of the amount deducted from the amount of corporation tax on consolidated income, in any of the consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation beginning within five years before the revocation date prescribed in Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation that began before the Effective Date, pursuant to the provisions of paragraph (2) or (3) of that Article, the provisions then in force continue to govern.