Supplementary Provisions, Article 106Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Has Acquired Machinery, etc.
第百六条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置）
The provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before the Effective Date.
新租税特別措置法第六十八条の十一第十三項（新租税特別措置法第六十八条の十三第十項、第六十八条の十五の四第十三項又は第六十八条の十五の五第十三項において準用する場合を含む。）の規定は、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の連結親法人事業年度が施行日以後に終了する連結事業年度分の法人税について適用し、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の連結親法人事業年度が施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
With regard to the application of the provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation or paragraph (5) of the preceding Article) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-11, paragraph (13), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "4.4 percent".
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の連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における新租税特別措置法第六十八条の十一第十三項（新租税特別措置法第六十八条の十三第十項、第六十八条の十五の四第十三項若しくは第六十八条の十五の五第十三項又は前条第五項において準用する場合を含む。）の規定の適用については、新租税特別措置法第六十八条の十一第十三項第三号中「百分の十・三」とあるのは、「百分の四・四」とする。