Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Consolidated Corporations
第百二十三条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or improves as prescribed in paragraph (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or improved as prescribed in Article 68-102, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第六十八条の百二第十三項の規定は、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以後に同条第二項に規定する取得又は改良をする固定資産について適用し、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旧租税特別措置法第六十八条の百二第二項に規定する取得又は改良をした固定資産については、なお従前の例による。