Supplementary Provisions, Article 80Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small or Medium-Sized Consolidated Corporations Acquire Specified Management Improvement Equipment, etc.
第八十条（中小連結法人が特定経営力向上設備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 application of the provisions of Article 68-15-5, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before April 1, 2018, the phrase "10.3 percent" in those provisions is deemed to be replaced with "4.4 percent".
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連結親法人事業年度が平成三十年四月一日前に終了した連結事業年度における新租税特別措置法第六十八条の十五の五第十一項及び第十二項の規定の適用については、これらの規定中「百分の十・三」とあるのは、「百分の四・四」とする。