①The provisions of Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciation limit (meaning the limit of the amount to be included in deductible expenses as depreciation allowance; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) for specified machinery and equipment, etc. prescribed in that paragraph that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and with regard to the depreciation limit for specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.

②In the case where a consolidated subsidiary 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 subsidiary corporation, out of the amount deducted from the amount of corporation tax on consolidated income pursuant to the provisions of Article 68-14, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation in any consolidated business year that began before the Effective Date, out of the consolidated business years of that consolidated subsidiary corporation beginning within five years before the revocation date prescribed in Article 42-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.