Supplementary Provisions, Article 98Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment for Utilizing the Innovative Information Industry
第九十八条(連結法人が革新的情報産業活用設備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 for utilizing the innovative information industry prescribed in Article 68-15-7, paragraph (1) 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, and equipment for utilizing the innovative information industry prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, having received the certification under Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement before the Effective Date, acquires or manufactures during the period from the Effective Date to March 31, 2021 for use in the innovative data industry utilization prescribed in Article 68-15-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.
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十五の七第一項に規定する革新的情報産業活用設備及び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で、施行日前に生産性向上特別措置法第二十二条第一項の認定を受けたものが当該認定に係る同法第二十三条第二項に規定する認定革新的データ産業活用計画に従って実施される旧租税特別措置法第六十八条の十五の七第一項に規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をする同項に規定する革新的情報産業活用設備については、なお従前の例による。