Supplementary Provisions, Article 31Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第三十一条（中小連結法人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 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the New 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 acquires or manufactures on or after the Effective Date.
新租税特別措置法第六十八条の十一（新租税特別措置法第四十二条の六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施行日以後に取得又は製作をする新租税特別措置法第六十八条の十一第一項に規定する特定機械装置等について適用する。