Supplementary Provisions, Article 37Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第三十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations beginning on or after the Effective Date and to corporation tax for consolidated business years of consolidated parent corporations, or of consolidated subsidiary corporations having a consolidated full controlling interest with those consolidated parent corporations, beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before the Effective Date and corporation tax for consolidated business years of consolidated parent corporations, or of consolidated subsidiary corporations having a consolidated full controlling interest with those consolidated parent corporations, that began before the Effective Date.
新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人の施行日以後に開始する事業年度分の法人税及び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の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び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の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。