Supplementary Provisions, Article 131Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
第百三十一条（情報基盤強化設備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 68-15 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) 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 or manufactures, or leases, on or after the Effective Date.
新租税特別措置法第六十八条の十五の規定は、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情報基盤強化設備等について適用する。