Supplementary Provisions, Article 108Transitional Measures Concerning Special Depreciation or 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）
With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside pursuant to the provisions of Article 68-11, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date, the provisions then in force continue to govern.
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が施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の十一第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、なお従前の例による。