Supplementary Provisions, Article 76Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
第七十六条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 68-13, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
新租税特別措置法第六十八条の十三第六項及び第七項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。