Supplementary Provisions, Article 77Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased
第七十七条（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 42-12-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第四十二条の十二の二（第二項及び第三項に係る部分に限る。）の規定は、法人の附則第一条第十一号に定める日以後に終了する事業年度分の法人税について適用する。
With regard to the application of the provisions of Article 42-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "in item (i)" in that paragraph is deemed to be replaced with "in item (ii), (a)".