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Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations

第百二十四条(連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置)

The provisions then in force continue to govern premiums listed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.

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が施行日前に支出したに掲げる掛金については、なお従前の例による。

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