Supplementary Provisions, Article 108Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第百八条（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 specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this Article)) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第六十八条の十一（特定生産性向上設備等（同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この条において同じ。）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で、産業競争力強化法の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受けるものの施行日以後に終了する連結事業年度分の法人税について適用する。