Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone
第七十七条（連結法人が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 68-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to tools, furniture and fixtures prescribed in Article 42-11, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to tools, furniture and fixtures prescribed in that item 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十五（新租税特別措置法第四十二条の十一第一項第一号に規定する器具及び備品に係る部分に限る。）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同号に規定する器具及び備品について適用する。