Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation on Income of Consolidated Corporations Related to Specified Foreign Subsidiaries, etc.
第百二十二条（連結法人の特定外国子会社等に係る所得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 amount of applicable income prescribed in paragraph (1) of that Article for a business year, beginning on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, beginning before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph.
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。