Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Taxation of Interest on Liabilities Payable to a Consolidated Corporation's Foreign Controlling Shareholders
第三十九条（連結法人の国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
The provisions of Article 68-89, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies in the following Article) of a consolidated corporation begins on or after April 1, 2013.
新租税特別措置法第六十八条の八十九第四項の規定は、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。次条において同じ。）が平成二十五年四月一日以後に開始する連結事業年度分の法人税について適用する。