Supplementary Provisions, Article 113Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第百十三条（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 then in force continue to govern contracts for leasing specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation or 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 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十一第一項に規定する特定機械装置等又は同条第三項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。