Supplementary Provisions, Article 54Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Corporations to Small and Medium-Sized Enterprises, etc. That Are Consolidated Parent Corporations
第五十四条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用に関する経過措置）
The provisions of Article 68-109, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this Article) of a consolidated corporation prescribed in that paragraph begins on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year of a consolidated corporation prescribed in Article 68-109, paragraph (1) of the Former Act on Special Measures Concerning Taxation began before that date.
新租税特別措置法第六十八条の百九第一項の規定は、同項に規定する連結法人の連結親法人事業年度（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をいう。以下この条において同じ。）が附則第一条第十九号に定める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、旧租税特別措置法第六十八条の百九第一項に規定する連結法人の連結親法人事業年度が同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。
The provisions then in force continue to govern corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year of a consolidated corporation prescribed in Article 68-109, paragraph (2) of the Former Act on Special Measures Concerning Taxation began before April 13, 2005.
旧租税特別措置法第六十八条の百九第二項に規定する連結法人の連結親法人事業年度が平成十七年四月十三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。