Supplementary Provisions, Article 27Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year of a Consolidated Corporation
第二十七条（連結法人に係る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）
With regard to the application of the provisions of the New Corporation Tax Act, other laws and regulations concerning corporation tax and the Local Corporation Tax Act concerning consolidated income for a consolidated business year of a consolidated parent corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 81-12, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent".
連結親法人の施行日から平成三十年三月三十一日までの間に開始する連結事業年度の連結所得に係る新法人税法その他法人税に関する法令及び地方法人税法の規定の適用については、新法人税法第八十一条の十二第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。