①The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation and specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.

②With regard to the application of the provisions of Article 68-10 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 Act Partially Amending the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, etc. (Act No. 59 of 2016) comes into effect, the phrase "the items of Article 42-5, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "the items of Article 42-5, paragraph (1) as replaced and read pursuant to the provisions of Article 86, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".