Supplementary Provisions, Article 109Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第百九条（中小連結法人が機械等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 68-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date.
新租税特別措置法第六十八条の十一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産について適用する。