Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc.
第九十六条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 66-9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrase "Article 69, paragraph (14)" in that paragraph is deemed to be replaced with "Article 69, paragraph (8)".
附則第一条第十二号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第六十六条の九の三第一項の規定の適用については、同項中「第六十九条第十四項」とあるのは、「第六十九条第八項」とする。