Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.
第百二十三条（特定の協同組合等の法人税率の特例に関する経過措置）
The provisions of Article 68, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a cooperative, etc. prescribed in that paragraph for business years beginning on or after January 1, 2007, and the provisions then in force continue to govern corporation tax of a cooperative, etc. prescribed in Article 68, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that began before that date.
新租税特別措置法第六十八条第一項の規定は、同項に規定する協同組合等の平成十九年一月一日以後に開始する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第一項に規定する協同組合等の同日前に開始した事業年度分の法人税については、なお従前の例による。