Supplementary Provisions, Article 139Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
第百三十九条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of Article 68-88, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to cases where a reassessment prescribed in Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, and the provisions then in force continue to govern cases where a reassessment or determination is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation that began before the Effective Date.
新租税特別措置法第六十八条の八十八第六項の規定は、連結法人の施行日以後に開始する連結事業年度の連結所得の金額又は連結欠損金額について法人税法第二条第四十三号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十四号に規定する決定（以下この条において「決定」という。）をする場合について適用し、連結法人の施行日前に開始した連結事業年度の連結所得の金額又は連結欠損金額について更正又は決定をする場合については、なお従前の例による。