Supplementary Provisions, Article 104Transitional Measures Concerning Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research
第百四条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置）
The provisions of Articles 68-9 and 68-9-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split by split-off or a post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.