Supplementary Provisions, Article 12Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
第十二条（エネルギー需給構造改革推進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 42-5 of the New Act (excluding the part pertaining to paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.
新法第四十二条の五（同条第一項第六号に係る部分を除く。）の規定は、法人が施行日以後に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エネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
The provisions of Article 42-5 of the New Act (limited to the part pertaining to paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources comes into effect.
新法第四十二条の五（同条第一項第六号に係る部分に限る。）の規定は、法人がエネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法の施行の日以後に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エネルギー需給構造改革推進設備等について適用する。