Supplementary Provisions, Article 71Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
第七十一条（連結法人の交際費等の損金不算入に関する経過措置）
The provisions of Article 68-66, paragraph (1) 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 begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date), and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year began before April 1 of that year (including consolidated business years whose consolidated parent corporation business year began on or after that date and ends before the Effective Date).
新租税特別措置法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度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し、連結法人の連結親法人事業年度が同年四月一日前に開始した連結事業年度（連結親法人事業年度が同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）分の法人税については、なお従前の例による。