Supplementary Provisions, Article 114Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Productivity-Enhancing Equipment, etc.
第百十四条（連結法人が生産性向上設備等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）
With regard to the specified productivity-enhancing equipment, etc. prescribed in Article 68-15-6, paragraph (2) or (8) 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. (meaning an acquisition, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) before the Effective Date, and the specified productivity-enhancing equipment, etc. prescribed in paragraph (1) or (7) of that Article 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 April 1, 2017, the provisions then in force continue to govern.
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（旧租税特別措置法第六十八条の十五の六第一項に規定する取得等をいう。以下この項において同じ。）をした同条第二項又は第八項に規定する特定生産性向上設備等及び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平成二十九年四月一日前に取得等をした同条第一項又は第七項に規定する特定生産性向上設備等については、なお従前の例による。
With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside pursuant to the provisions of Article 68-15-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date, the provisions then in force continue to govern.
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開始した連結事業年度において旧租税特別措置法第六十八条の十五の六第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、なお従前の例による。