Supplementary Provisions, Article 28Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year
第二十八条（各連結事業年度の連結所得に対する法人税の税率に関する経過措置）
The provisions of Article 81-12 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in paragraph (1) of that Article starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in Article 81-12, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の十二の規定は、同条第一項に規定する連結親法人の連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十二第一項に規定する連結親法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。