Supplementary Provisions, Article 30Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy and Environmental Load
第三十条（連結法人が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）
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load 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, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 68-10, 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, manufactured or constructed before that date.
新租税特別措置法第六十八条の十（第一項第一号に係る部分に限る。）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附則第一条第十号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー環境負荷低減推進設備等について適用し、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取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
With regard to the application of the provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has obtained the certification referred to in Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities come into effect", and the phrase "that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph".
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で、電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第一項の認定を受けたものの附則第一条第十号に定める日から平成二十四年六月三十日までの間における新租税特別措置法第六十八条の十の規定の適用については、同条第一項中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。
Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, are deemed to fall under the category of certified power generation facilities prescribed in Article 68-10, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) apply.
電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項の規定による認定を受けたものとみなされる前項に規定する認定に係る同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第六十八条の十第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）の規定を適用する。