Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
第八十九条（エネルギー環境負荷低減推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）
The provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date.
法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the provisions of Article 42-4, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (4) and (7)" is deemed to be replaced with "Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act".
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四十二条の五第二項又は第三項の規定の適用がある場合における新法人税法第二編第一章及び第三編第二章の規定の適用については、前項の規定にかかわらず、租税特別措置法第四十二条の四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第四項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九条第一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同法第十五条の規定による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、「同法」とあるのは「法人税法」と読み替えるものとする。
With regard to the application of the provisions of Article 66-7, paragraph (10) and Article 66-9-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or Article 42-12-5-2, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-5-2, paragraph (6), or Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
第一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四十二条の五第二項又は第三項の規定の適用がある場合における租税特別措置法第六十六条の七第十項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は第四十二条の十二の五の二第六項」とあるのは、「若しくは第四十二条の十二の五の二第六項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九条第二項」とする。
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "Article 42-12-5, paragraph (7)".
With regard to the application of the provisions of Part II, Chapter I (excluding Section 2) of the New Corporation Tax Act in the case where the provisions of Article 42-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), notwithstanding the provisions of paragraph (1), the provisions of Article 42-6, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) apply mutatis mutandis. In this case, the phrase "and paragraph (5)" in that paragraph is deemed to be replaced with "and Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of that Act".
第一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四十二条の五第五項の規定の適用がある場合における新法人税法第二編第一章（第二節を除く。）の規定の適用については、第一項の規定にかかわらず、所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第四十二条の六第十二項の規定を準用する。この場合において、同項中「及び第五項」とあるのは、「及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九条第一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同法第十五条の規定による改正前の租税特別措置法第四十二条の五第五項」と読み替えるものとする。