Supplementary Provisions, Article 14Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
第十四条（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 on Special Measures Concerning Taxation 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 on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の五の規定は、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租税特別措置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。