Supplementary Provisions, Article 112Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
第百十二条（連結法人が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 then in force continue to govern contracts for leasing equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
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平成二十年四月一日前に締結した旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等の賃借に係る契約については、なお従前の例による。