Supplementary Provisions, Article 103Transitional Measures Concerning the Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research
第百三条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置）
The provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-11, paragraph (11), Article 68-13, paragraph (8), Article 68-14, paragraph (8), Article 68-14-2, paragraph (7), Article 68-14-3, paragraph (7), Article 68-15, paragraph (7), Article 68-15-3, paragraph (4), Article 68-15-4, paragraph (11) or Article 68-15-5, paragraph (11) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ended before the Effective Date.
新租税特別措置法第六十八条の九第十二項及び第十三項（これらの規定を新租税特別措置法第六十八条の十一第十一項、第六十八条の十三第八項、第六十八条の十四第八項、第六十八条の十四の二第七項、第六十八条の十四の三第七項、第六十八条の十五第七項、第六十八条の十五の三第四項、第六十八条の十五の四第十一項又は第六十八条の十五の五第十一項において準用する場合を含む。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に終了した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。
With regard to the application of the provisions of Article 68-9, paragraph (13) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of Article 68-10, paragraph (8), Article 68-11, paragraph (11), Article 68-13, paragraph (8), Article 68-14, paragraph (7), Article 68-14-2, paragraph (7), Article 68-14-3, paragraph (7), Article 68-15, paragraph (7), Article 68-15-2, paragraph (10), Article 68-15-3, paragraph (4), Article 68-15-4, paragraph (11), Article 68-15-5, paragraph (11), Article 68-15-6, paragraph (7) or Article 68-15-6-2, paragraph (7) of that Act or the provisions of Article 105, paragraph (2), Article 107, paragraph (5) or Article 108, paragraph (3) of the Supplementary Provisions) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-9, paragraph (13), item (v) of that Act 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令和元年十月一日前に開始した連結事業年度における租税特別措置法第六十八条の九第十三項（同法第六十八条の十第八項、第六十八条の十一第十一項、第六十八条の十三第八項、第六十八条の十四第七項、第六十八条の十四の二第七項、第六十八条の十四の三第七項、第六十八条の十五第七項、第六十八条の十五の二第十項、第六十八条の十五の三第四項、第六十八条の十五の四第十一項、第六十八条の十五の五第十一項、第六十八条の十五の六第七項若しくは第六十八条の十五の六の二第七項の規定又は附則第百五条第二項、第百七条第五項若しくは第百八条第三項の規定において準用する場合を含む。）の規定の適用については、同法第六十八条の九第十三項第五号中「百分の十・三」とあるのは、「百分の四・四」とする。
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "or Article 68-15-6, paragraph (7)".