Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Taxation for Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones
第六十九条（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置）
The provisions of Article 68-63-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第六十八条の六十三の二の規定は、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の附則第一条第十一号に定める日以後に終了する連結事業年度分の法人税について適用する。