Supplementary Provisions, Article 50Transitional Measures Concerning Reserves of Consolidated Corporations
第五十条（連結法人の準備金に関する経過措置）
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (1) 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 acquired before the Effective Date.
新租税特別措置法第六十八条の四十三の規定は、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取得する同条第一項に規定する特定株式等について適用し、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施行日前に取得した旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。
With regard to the application of the provisions of Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation to specified urban railway construction work prescribed in that paragraph that is specified in a development project plan prescribed in Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the certification prescribed in Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, received before the Effective Date, the phrase "4/10" in item (ii) of that paragraph is deemed to be replaced with "1/2".
新租税特別措置法第六十八条の四十七第一項に規定する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前に受けた新租税特別措置法第五十六条第一項に規定する認定に係る新租税特別措置法第六十八条の四十七第一項に規定する整備事業計画に定められた同項に規定する特定都市鉄道工事に係る同項の規定の適用については、同項第二号中「十分の四」とあるのは、「二分の一」とする。