Supplementary Provisions, Article 67Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
第六十七条（連結法人の雇用者の数が増加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 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article and Article 71 of the Supplementary Provisions) begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date).
新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条及び附則第七十一条において同じ。）が平成二十三年四月一日以後に開始する連結事業年度（連結親法人事業年度が施行日前に終了する連結事業年度を除く。）分の法人税について適用する。