Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small or Medium-Sized Consolidated Corporations
第百六条（中小連結法人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 then in force continue to govern small-amount depreciable assets prescribed in Article 68-102-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small or medium-sized consolidated parent corporation prescribed in that paragraph or its small or medium-sized consolidated subsidiary corporation acquired, or manufactured or constructed, before the Effective Date.
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その中小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。