Supplementary Provisions, Article 24Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第二十四条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
With regard to corporation tax for business years (meaning business years prescribed in Article 2, paragraph (2), item (xviii) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a corporation prescribed in Article 34, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. before the amendment by the preceding Article (hereinafter referred to as the "Former Amending Act" in this Article), and corporation tax for consolidated business years (meaning consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a consolidated parent corporation prescribed in Article 48, paragraph (5) of the Supplementary Provisions of the Former Amending Act or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern.
前条の規定による改正前の所得税法等の一部を改正する法律（以下この条において「旧改正法」という。）附則第三十四条第五項に規定する法人の施行日前に開始した事業年度（租税特別措置法第二条第二項第十八号に規定する事業年度をいう。）分の法人税及び旧改正法附則第四十八条第五項に規定する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施行日前に開始した連結事業年度（租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。）分の法人税については、なお従前の例による。