Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. of Consolidated Corporations
第百二十六条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 68-102 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in paragraph (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets prescribed in Article 68-102, paragraph (2) 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 concluded before that date.
新租税特別措置法第六十八条の百二の規定は、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平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、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同日前に締結した旧租税特別措置法第六十八条の百二第二項に規定する固定資産の賃借に係る契約については、なお従前の例による。