Supplementary Provisions, Article 60Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Highly Energy-Saving Equipment, etc.
第六十条（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）
The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, which falls under a corporation listed in any of the items of Article 44 of the Supplementary Provisions, acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.