Supplementary Provisions, Article 75Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc., etc.
第七十五条（連結法人が事業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 then in force continue to govern business base strengthening equipment, etc. prescribed in Article 68-12, 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 acquired or manufactured before April 1, 2012.
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二十四年四月一日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備等については、なお従前の例による。
The provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation prescribed in Article 68-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act began before April 1, 2012.
旧租税特別措置法第六十八条の十二第五項に規定する連結法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十四年四月一日前に開始した連結事業年度分の法人税については、なお従前の例による。