Supplementary Provisions, Article 86Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第八十六条（エネルギー環境負荷低減推進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）
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and with regard to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation and specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that a corporation acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十二条の五の規定は、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エネルギー環境負荷低減推進設備等について適用し、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四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等及び同条第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
With regard to the application of the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, etc. (Act No. 59 of 2016) comes into effect, the phrase "Article 2, paragraph (5)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 3, paragraph (2)".
施行日から電気事業者による再生可能エネルギー電気の調達に関する特別措置法等の一部を改正する法律（平成二十八年法律第五十九号）の施行の日の前日までの間における新租税特別措置法第四十二条の五の規定の適用については、同条第一項第一号中「第二条第五項」とあるのは、「第三条第二項」とする。