Supplementary Provisions, Article 83Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired
第八十三条（生産性向上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 42-12-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, makes an acquisition, etc. prescribed in paragraph (1) of that Article of specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (1), (3), (4) and (9) of that Article; the same applies hereinafter in this paragraph) or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第四十二条の十二の五の規定は、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（同条第一項、第三項、第四項及び第九項に規定する特定生産性向上設備等をいう。以下この項において同じ。）の同条第一項に規定する取得等をし、又は特定生産性向上設備等の移転を受ける法人の施行日以後に終了する事業年度分の法人税について適用する。
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 42-12-5, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "Article 42-9, Article 42-10, paragraphs (2), (3) and (5)" in that paragraph is deemed to be replaced with "Article 42-9".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第四十二条の十二の五第七項の規定の適用については、同項中「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」とあるのは、「第四十二条の九」とする。
With regard to the application of the provisions of Article 42-12-5, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2015, the phrase "through Article 70-2, Article 144 and Article 144-2" in that paragraph is deemed to be replaced with "through Article 70-2", and with regard to the application of the provisions of paragraph (15) of that Article during the period from the Effective Date to March 31, 2016, in that paragraph, the phrase "and Part III, Chapter II" is deemed to be replaced with "(including as Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the phrase "; in Article 144 of that Act, the phrase ',' is deemed to be replaced with ', the phrase "amount of corporation tax" is deemed to be replaced with "amount of corporation tax (if there is any amount to be deducted pursuant to the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)",'; in Article 144-2, paragraph (1) of that Act, the phrase 'amount of corporation tax on' is deemed to be replaced with 'amount of corporation tax on (if there is any amount to be deducted pursuant to the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3))'; in Article 144-4, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation'; in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-12-5, paragraph (7) of the Act on Special Measures Concerning Taxation'; in Article 144-6, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation'; and in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-12-5, paragraph (7) of the Act on Special Measures Concerning Taxation'" is deemed to be omitted.
施行日から平成二十七年三月三十一日までの間における新租税特別措置法第四十二条の十二の五第七項の規定の適用については同項中「第七十条の二まで、第百四十四条及び第百四十四条の二」とあるのは「第七十条の二まで」とし、施行日から平成二十八年三月三十一日までの間における同条第十五項の規定の適用については同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の五第七項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の五第七項（生産性向上設備等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の五第七項」とする」とあるのは「とする」とする。