Supplementary Provisions, Article 112Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Makes a Donation in Connection with a Donation-Utilizing Project of a Certified Local Government
第百十二条（連結法人が認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 68-15-3, paragraph (4) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before April 1, 2018, the phrase "10.3 percent" in that paragraph is deemed to be replaced with "4.4 percent".
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平成三十年四月一日前に終了した連結事業年度における新租税特別措置法第六十八条の十五の三第四項の規定の適用については、同項中「百分の十・三」とあるのは、「百分の四・四」とする。