Supplementary Provisions, Article 74Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第七十四条（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 42-5, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 42-5, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の五第六項の規定は、法人が施行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特定エネルギー環境負荷低減推進設備等について適用し、法人が施行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四十二条の五第六項に規定する特定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。