Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones
第百十八条（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置）
With regard to corporation tax for the applicable consolidated business years prescribed in Article 68-63-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the designation prescribed in that paragraph, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received that designation before the Effective Date, and corporation tax for the consolidated business year that includes the date of revocation prescribed in paragraph (5) of that Article, the provisions then in force continue to govern.
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で、施行日前に旧租税特別措置法第六十八条の六十三の二第一項に規定する指定を受けたものの当該指定に係る同項に規定する適用連結事業年度分の法人税及び同条第五項に規定する取り消された日を含む連結事業年度分の法人税については、なお従前の例による。