Supplementary Provisions, Article 94Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations
第九十四条（連結法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置）
The provisions of Article 68-90, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
新租税特別措置法第六十八条の九十第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
The provisions of Article 68-90, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
新租税特別措置法第六十八条の九十第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
The provisions of Article 68-92, paragraphs (2), (3), (9) and (10) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a consolidated business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a consolidated business year that began before that date.
新租税特別措置法第六十八条の九十二第二項、第三項、第九項及び第十項の規定は、連結法人の平成二十八年四月一日以後に開始する連結事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の同日前に開始した連結事業年度において外国法人から受けた旧租税特別措置法第六十八条の九十二第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
The provisions of Article 68-93-2, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
新租税特別措置法第六十八条の九十三の二第八項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
The provisions of Article 68-93-4, paragraphs (2), (3), (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a consolidated business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a consolidated business year that began before that date.
新租税特別措置法第六十八条の九十三の四第二項、第三項、第八項及び第九項の規定は、連結法人の平成二十八年四月一日以後に開始する連結事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の同日前に開始した連結事業年度において外国法人から受けた旧租税特別措置法第六十八条の九十三の四第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。