Supplementary Provisions, Article 17Transitional Measures Concerning Corporation Tax Credit in Consolidated Business Years Due to a Reassessment after Fictitious Accounting
第十七条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の連結事業年度における控除に関する経過措置）
The provisions of Article 81-16 of the New Corporation Tax Act apply to the amount of corporation tax based on fictitious accounting prescribed in that Article pertaining to a Reassessment under that Article made on or after the Effective Date, and with regard to the amount of corporation tax reduced by a Reassessment prescribed in Article 81-16, paragraph (1) or (2) of the Former Corporation Tax Act, or by a Reassessment prescribed in paragraph (3) of that Article that reduces the amount of consolidated income for each consolidated business year or the amount of income for a pre-split business year, made before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の十六の規定は、施行日以後にされる同条の更正に係る同条に規定する仮装経理法人税額について適用し、施行日前にされた旧法人税法第八十一条の十六第一項若しくは第二項に規定する更正又は同条第三項に規定する各連結事業年度の連結所得の金額若しくは分割前事業年度の所得の金額を減少させる更正により減少した法人税の額については、なお従前の例による。