Supplementary Provisions, Article 55Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第五十五条（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 corporation tax in the case where a corporation has provided equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order.
| Paragraph (2) | Article 42-4, paragraphs (2), (3) and (5) of the following Article, Article 42-6, paragraphs (2), (3) and (5) | Article 42-4 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article), Article 42-5, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-6, paragraphs (7) through (9) and paragraph (12) of the New Act on Special Measures Concerning Taxation |
| Article 42-9, Article 42-10, paragraphs (2), (3) and (5), Article 42-11, paragraphs (2), (3) and (5), and Article 42-12 | Article 42-9 of the New Act on Special Measures Concerning Taxation, Article 42-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-10, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "2012 Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (5)), Article 42-11, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-12 of the New Act on Special Measures Concerning Taxation, Article 42-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 42-12-3, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-12-4 of the New Act on Special Measures Concerning Taxation, and Article 42-12-5, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation | |
| Paragraph (3) | paragraph (2) of the following Article | Article 42-5, paragraph (2) of the New Act on Special Measures Concerning Taxation |
| Paragraph (4) | Article 68-10, paragraph (2) | Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (11)) |
| Paragraph (5) | Article 68-10, paragraph (2) | Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 66, paragraph (1) of that Act | Article 66, paragraph (1) of the Corporation Tax Act | |
| Article 42-4, paragraph (11) (including the cases where it is applied with the replacement of terms pursuant to the provisions of paragraph (7) of the preceding Article), paragraph (5) of the following Article, Article 42-6, paragraph (5) | Article 42-6, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (hereinafter referred to as the "2018 New Act on Special Measures Concerning Taxation" in this paragraph) | |
| Article 42-9, paragraph (4), Article 42-10, paragraph (5), Article 42-11, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1) | Article 42-9, paragraph (4) of the 2018 New Act on Special Measures Concerning Taxation, Article 42-10, paragraph (5) of the 2012 Former Act on Special Measures Concerning Taxation Kept in Force, Article 42-12-3, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 42-12-4, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 67-2, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation and Article 68, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation | |
| Paragraph (11) | Article 68-10, paragraph (2) | Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 2, item (xxxii) of that Act | Article 2, item (xxxii) of the Corporation Tax Act | |
| Article 68-10, paragraph (3) | Article 68-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (12) | or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation | or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations") |
| and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation | and Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (13) | Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation ( | Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in paragraph (3)) ( |
| Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation" | Article 42-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" |
法人が平成二十四年四月一日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とするほか、同条の規定の適用がある場合における地方法人税法（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める。
| 第二項 | 第四十二条の四、次条第二項、第三項及び第五項、第四十二条の六第二項、第三項及び第五項 | 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第四十二条の四、新租税特別措置法第四十二条の五第二項、第三項及び第五項、新租税特別措置法第四十二条の六第七項から第九項まで及び第十二項 |
| 第四十二条の九、第四十二条の十第二項、第三項及び第五項、第四十二条の十一第二項、第三項及び第五項並びに第四十二条の十二 | 新租税特別措置法第四十二条の九、新租税特別措置法第四十二条の十第二項、第三項及び第五項、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（第五項において「平成二十四年旧効力措置法」という。）第四十二条の十第二項、第三項及び第五項、新租税特別措置法第四十二条の十一第二項、第三項及び第五項、新租税特別措置法第四十二条の十二、新租税特別措置法第四十二条の十二の二第二項、新租税特別措置法第四十二条の十二の三第二項、第三項及び第五項、新租税特別措置法第四十二条の十二の四並びに新租税特別措置法第四十二条の十二の五第七項及び第八項 | |
| 第三項 | 次条第二項 | 新租税特別措置法第四十二条の五第二項 |
| 第四項 | 第六十八条の十第二項 | 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（次項及び第十一項において「旧効力措置法」という。）第六十八条の十第二項 |
| 第五項 | 第六十八条の十第二項 | 旧効力措置法第六十八条の十第二項 |
| 同法第六十六条第一項 | 法人税法第六十六条第一項 | |
| 第四十二条の四第十一項（前条第七項の規定により読み替えて適用する場合を含む。）、次条第五項、第四十二条の六第五項 | 所得税法等の一部を改正する法律（平成三十年法律第七号）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第四十二条の六第五項 | |
| 第四十二条の九第四項、第四十二条の十第五項、第四十二条の十一第五項、第六十七条の二第一項及び第六十八条第一項 | 平成三十年新租税特別措置法第四十二条の九第四項、平成二十四年旧効力措置法第四十二条の十第五項、平成三十年新租税特別措置法第四十二条の十二の三第五項、平成三十年新租税特別措置法第四十二条の十二の四第五項、平成三十年新租税特別措置法第六十七条の二第一項及び平成三十年新租税特別措置法第六十八条第一項 | |
| 第十一項 | 第六十八条の十第二項 | 旧効力措置法第六十八条の十第二項 |
| 同法第二条第三十二号 | 法人税法第二条第三十二号 | |
| 第六十八条の十第三項 | 旧効力措置法第六十八条の十第三項 | |
| 第十二項 | 又は租税特別措置法第四十二条の五第二項 | 又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）第四十二条の五第二項 |
| 並びに租税特別措置法第四十二条の五第二項 | 並びに旧効力単体措置法第四十二条の五第二項 | |
| 第十三項 | 租税特別措置法第四十二条の五第五項（ | 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（第三項において「旧効力単体措置法」という。）第四十二条の五第五項（ |
| 租税特別措置法第四十二条の五第五項」 | 旧効力単体措置法第四十二条の五第五項」 |
Supplementary Provisions, Article 56Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第五十六条（エネルギー環境負荷低減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 the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of the preceding Article apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (2) | and paragraph (8) | and paragraph (8), and Article 42-5, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph and the following paragraph) |
| an amount equivalent to 20 percent of the amount of corporation tax | an amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year of provision for use pursuant to the provisions of Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount) | |
| Paragraph (3) | if there is an amount to be deducted, that amount | if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts |
前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第四十二条の五の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第二項 | 及び第八項 | 及び第八項並びに経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この項及び次項において「旧効力措置法」という。）第四十二条の五第二項、第三項及び第五項 |
| 法人税の額の百分の二十に相当する金額 | 法人税の額の百分の二十に相当する金額（旧効力措置法第四十二条の五第二項の規定により当該供用年度の所得に対する法人税の額から控除される金額がある場合には、当該金額を控除した残額） | |
| 第三項 | 控除される金額がある場合には、当該金額 | 控除される金額がある場合又は旧効力措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額 |
The provisions of Article 42-5, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の五第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 57Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第五十七条（中小企業者等が機械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）
The provisions of Article 42-6, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の六第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 58Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.
第五十八条（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 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.
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四十二条の七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。
Supplementary Provisions, Article 59Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
第五十九条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-9, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の九第五項及び第六項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 60Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.
第六十条（沖縄の特定中小企業者が経営革新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）
The provisions of Article 42-10, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の十第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 61Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone
第六十一条（国際戦略総合特別区域において機械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）
The provisions of Article 42-11, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の十一第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 62Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased
第六十二条（雇用者の数が増加した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-12, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の十二第四項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
第六十三条（法人税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 42-13 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of Article 55 of the Supplementary Provisions apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (or, for the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4)) | |
| Paragraph (2) | or Article 42-12-3, paragraph (3) | , Article 42-12-3, paragraph (3) or Article 42-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (3) | or Article 42-12-3, paragraph (4) | , Article 42-12-3, paragraph (4) or Article 42-5, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force |
附則第五十五条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第四十二条の十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 次の各号に掲げる規定 | 次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の五第二項又は第三項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第四十二条の五第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を | |
| 第二項 | 又は第四十二条の十二の三第三項 | 、第四十二条の十二の三第三項又は旧効力措置法第四十二条の五第三項 |
| 第三項 | 若しくは第四十二条の十二の三第四項 | 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の五第四項 |
The provisions of Article 42-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の十三第五項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 64Transitional Measures Concerning Depreciation by Corporations
第六十四条（法人の減価償却に関する経過措置）
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in paragraph (1) of that Article that are the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in this paragraph and paragraph (3)) by a corporation on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by a corporation before that date. In such a case, with regard to the application of the provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation beginning before that date and ending on or after that date, the phrase "the designated period of that business year" in that paragraph is deemed to be replaced with "the period from April 1, 2012 to the end of that business year".
新租税特別措置法第四十四条第一項の規定は、法人が平成二十四年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第一項に規定する集積産業用資産について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条第一項に規定する集積産業用資産については、なお従前の例による。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度における新租税特別措置法第四十四条第一項の規定の適用については、同項中「当該事業年度の指定期間」とあるのは、「平成二十四年四月一日から当該事業年度終了の日までの期間」とする。
The provisions then in force continue to govern equipment for business innovation prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.
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四十四条の二第一項に規定する事業革新設備については、なお従前の例による。
With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 44-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. by a corporation that, before April 1, 2012, obtained the certification prescribed in item (i) of that paragraph pertaining to a resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in that item, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
旧租税特別措置法第四十四条の二第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた法人が取得等をする同項に規定する資源需給構造変化対応設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 44-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that a corporation acquires or manufactures on or after April 1, 2012.
新租税特別措置法第四十四条の四（第一項に係る部分に限る。）の規定は、法人が平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。