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Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit, etc. for Casualty Insurance Companies in Consolidated Business Years
第五十三条（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置）
The provisions of Article 68-103-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of consolidated corporations whose consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act begins on or after the Effective Date.
新租税特別措置法第六十八条の百三の二の規定は、連結法人の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が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する。
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