Supplementary Provisions, Article 88Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
第八十八条（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置）
The provisions of Article 42-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation that begin on or after January 1, 2003 and end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before January 1, 2003 and business years that ended before the Effective Date.
新租税特別措置法第四十二条の四の規定は、法人の平成十五年一月一日以後に開始し、かつ、施行日以後に終了する事業年度分の法人税について適用し、法人の平成十五年一月一日前に開始した事業年度及び施行日前に終了した事業年度分の法人税については、なお従前の例による。