Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
第百二十条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置）
The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before that date.
新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日以後に支出する新租税特別措置法第六十六条の十一第一項第四号に掲げる負担金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に支出した旧租税特別措置法第六十六条の十一第一項第四号に掲げる負担金については、なお従前の例による。
The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date.
新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同号に掲げる負担金について適用する。