Supplementary Provisions, Article 68Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
第六十八条（特定中小連結法人が経営改善設備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 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, paragraph (1) 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 carried out the acquisition, etc. before the Effective Date.
新租税特別措置法第六十八条の十五の四第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）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が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、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が施行日前に取得等をした旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備については、なお従前の例による。
Where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the delivery of a business improvement guidance and advice document prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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、施行日前に旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備とみなして、同条の規定を適用する。