Supplementary Provisions, Article 104Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Advanced Energy Conservation Promotion Equipment, etc.
第百四条（連結法人が高度省エネルギー増進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 68-10, paragraph (1) 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 the Rational Use of Energy (Act No. 45 of 2018) comes into effect, the phrase "April 1, 2018 (for those listed in Article 42-5, paragraph (1), items (ii) and (iii), the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect)" in that paragraph is deemed to be replaced with "April 1, 2018", and the phrase "the items of paragraph (1) of that Article" is deemed to be replaced with "the items of Article 42-5, paragraph (1)".
施行日からエネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日の前日までの間における新租税特別措置法第六十八条の十第一項の規定の適用については、同項中「平成三十年四月一日（第四十二条の五第一項第二号及び第三号に掲げるものにあつては、エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日）」とあるのは「平成三十年四月一日」と、「同条第一項各号」とあるのは「第四十二条の五第一項各号」とする。
With regard to the application of the provisions of Article 68-10, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small or medium-sized consolidated corporation (excluding one that falls under the category of an excluded business operator prescribed in item (v)-2 of that paragraph)" in that paragraph is deemed to be replaced with "small or medium-sized consolidated corporation".
施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十第二項の規定の適用については、同項中「中小連結法人（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。