Supplementary Provisions, Article 113Transitional Measures Concerning Special Provisions on Calculation of the Depreciation Limit Where a Consolidated Corporation Has a Special Depreciation Shortfall
第百十三条（連結法人の特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置）
The provisions of Article 68-40, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to assets subject to special depreciation prescribed in paragraph (4) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern assets subject to special depreciation prescribed in Article 68-40, paragraph (4) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
新租税特別措置法第六十八条の四十第四項及び第五項の規定は、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平成二十二年十月一日以後に行われる同条第四項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特別償却対象資産について適用し、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同日前に行われた旧租税特別措置法第六十八条の四十第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特別償却対象資産については、なお従前の例による。