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Supplementary Provisions, Article 88Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第八十八条(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)

With regard to a contract for the lease of equipment, etc. for promoting reform of the energy supply and demand structure prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.

法人が平成二十年四月一日前に締結した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。

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