Supplementary Provisions, Article 78Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
第七十八条（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 for which a consolidated corporation's 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) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began 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。以下同じ。）が施行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し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。