Supplementary Provisions, Article 64Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Specified Management Improvement Equipment, etc.
第六十四条（中小連結法人が特定経営力向上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 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.