Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit for Insurance Companies in Consolidated Business Years
第九十五条（保険会社の連結事業年度における受取配当等の益金不算入の特例に関する経過措置）
The provisions of Article 68-104 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year begins on or after the Effective Date.
新租税特別措置法第六十八条の百四の規定は、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の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。