Supplementary Provisions, Article 48Transitional Measures Concerning Non-application of the Carryover of Consolidated Losses of a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
第四十八条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置）
The provisions of Article 81-9-2 of the New Corporation Tax Act apply to consolidated net operating losses prescribed in paragraph (1) of that Article that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph, in the case where, on or after the Effective Date, a consolidated corporation comes to have with another person prescribed in that paragraph a specified controlling interest prescribed in that paragraph held by that other person.
新法人税法第八十一条の九の二の規定は、連結法人が施行日以後に同条第一項に規定する他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額について適用する。