Supplementary Provisions, Article 75Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
第七十五条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
新租税特別措置法第四十二条の十の規定は、法人が附則第一条第十三号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十第一項に規定する特定機械装置等について適用し、法人が同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十第一項に規定する特定機械装置等については、なお従前の例による。
With regard to the application of the provisions of Article 42-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "and Part III, Chapter II" in that paragraph is deemed to be replaced with "(including the cases where Articles 72 and 74 of that Act apply mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the words ", the phrase ',' in Article 144 of that Act is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in Article 144-2, paragraph (1) of that Act is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) 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)) on'; the phrase 'the provisions of' in Article 144-4, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'; the phrase 'the provisions of' in Article 144-6, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; and the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'" are deemed to be deleted.
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新租税特別措置法第四十二条の十第十一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第三項（国家戦略特別区域において機械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第三項（国家戦略特別区域において機械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第三項（国家戦略特別区域において機械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第三項」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第三項（国家戦略特別区域において機械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第三項」とする」とあるのは「とする」とする。