Supplementary Provisions, Article 56Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Production Process Efficiency Improvement Equipment, etc. Is Acquired, etc.
第五十六条（生産工程効率化等設備を取得した場合等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 42-12-6, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.
新租税特別措置法第四十二条の十二の六第一項及び第二項の規定は、法人が取得又は製作若しくは建設をする同条第一項に規定する生産工程効率化等設備で施行日以後に受ける同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについて適用し、法人が取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の六第一項に規定する生産工程効率化等設備で施行日前に受けた同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについては、なお従前の例による。