Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small or Medium-Sized Consolidated Corporations Acquire Machinery, etc.
第七十七条（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）
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-6, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
新租税特別措置法第六十八条の十一（新租税特別措置法第四十二条の六第一項第一号に係る部分に限る。）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取得又は製作をする同号に掲げる減価償却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取得又は製作をした旧租税特別措置法第四十二条の六第一項第一号に掲げる減価償却資産については、なお従前の例による。
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 68-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
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取得又は製作をした旧租税特別措置法第六十八条の十一第二項に規定する特定生産性向上設備等については、なお従前の例による。
If, in a consolidated business year of a consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date, there is an amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 68-11, paragraph (3), Article 68-15-4, paragraphs (2) and (3) and Article 68-15-5, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph.
連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十一第四項の規定により同項に規定する調整前連結税額から控除される金額がある場合には、新租税特別措置法第六十八条の十一第三項、第六十八条の十五の四第二項及び第三項並びに第六十八条の十五の五第二項及び第三項の規定の適用については、当該控除される金額は、新租税特別措置法第六十八条の十一第二項の規定により同項に規定する調整前連結税額から控除される金額に含まれるものとする。
The provisions of Article 68-11, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
新租税特別措置法第六十八条の十一第三項の規定は、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の施行日以後に終了する連結事業年度分の法人税について適用し、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の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。