Supplementary Provisions, Article 14Transitional Measures Concerning Exclusion of Refunds from Foreign Taxes in a Consolidated Business Year from Gross Profits
第十四条（連結事業年度における外国税額の還付金の益金不算入に関する経過措置）
The provisions of Article 81-5 of the New Corporation Tax Act apply to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act that is reduced in a consolidated business year of a consolidated corporation starting on or after the Effective Date, and with regard to the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act that was reduced in a consolidated business year of a consolidated corporation that started before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の五の規定は、連結法人の施行日以後に開始する連結事業年度において減額される新法人税法第六十九条第一項に規定する外国法人税の額について適用し、連結法人の施行日前に開始した連結事業年度において減額された旧法人税法第六十九条第一項に規定する外国法人税の額については、なお従前の例による。