Supplementary Provisions, Article 87Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
第八十七条（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 68-15-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to corporation tax for consolidated business years of a consolidated 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六十八条の十五の三（第二項及び第三項に係る部分に限る。）の規定は、連結法人の附則第一条第十一号に定める日以後に終了する連結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 68-15-2, 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 "through paragraph (3)" in that paragraph is deemed to be replaced with "this paragraph", and the phrase "in item (i)" is deemed to be replaced with "in item (ii), (a)".