Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Consolidated Corporations
第四十六条（連結法人の法人税率の特例に関する経過措置）
With regard to the application of the provisions listed in the second column of the table in Article 68-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the consolidated income for each consolidated business year of a consolidated parent corporation within a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of that consolidated parent corporation that began before the Effective Date, the provisions then in force continue to govern.
連結親法人の施行日前に開始した法人税法第十五条の二第一項に規定する連結親法人事業年度における当該連結親法人の各連結事業年度の連結所得に係る旧租税特別措置法第六十八条の八第一項の表の第二欄に掲げる規定の適用については、なお従前の例による。