Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small or Medium-Sized Consolidated Corporations, etc.
第百二十四条（中小連結法人等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）
The provisions of Article 68-102-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small or medium-sized consolidated parent corporation or its small or medium-sized consolidated subsidiary corporation prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small or medium-sized consolidated parent corporation prescribed in Article 68-102-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that small or medium-sized 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百二の二第一項の規定は、同項に規定する中小連結親法人又はその中小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項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十八条の百二の二第一項に規定する中小連結親法人又は当該中小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同項に規定する少額減価償却資産については、なお従前の例による。