Supplementary Provisions, Article 66Transitional Measures Concerning Depreciation of Consolidated Corporations
第六十六条（連結法人の減価償却に関する経過措置）
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date.
The provisions of Article 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern substitute assets for disaster-damaged assets, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 68-20, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
施行日から附則第一条第十一号に定める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二十第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
With regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. on or before December 31, 2021, the provisions of Article 68-27 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "Article 45, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 50, paragraph (5) of the Supplementary Provisions of that Act".
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force. In this case, the phrase "Article 45, paragraph (2)" in the left-hand column of that item is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 50, paragraph (8) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 45, paragraph (2)" in paragraph (3) of that Article with "Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の上欄中「第四十五条第二項」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十条第八項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十五条第二項」と、同条第三項中「第四十五条第二項」とあるのは「旧効力措置法第四十五条第二項」とする。
With regard to the application of the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset".
With regard to the application of the provisions of Article 68-42 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".
施行日から附則第一条第十号に定める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四十二の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。