①The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) of on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, 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 made an acquisition, etc. of before that date. In this case, with regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation for a consolidated business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that begins before that date and ends on or after that date, the phrase "the designated period of that consolidated business year" in that paragraph is deemed to be replaced with "the period from April 1, 2012 to the end of that consolidated business year".

②The provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, 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.

③With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 68-21, paragraph (2) 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 which obtained, before April 1, 2012, the certification prescribed in item (i) of that paragraph pertaining to the resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to the plan for introducing equipment for producing products responding to resource constraints prescribed in that item makes an acquisition, etc. of, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.

④The provisions of Article 68-25 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after April 1, 2012.