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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 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 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 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 of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in 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、施行日前にの認定を受けたものが当該認定に係る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。

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