Supplementary Provisions, Article 108Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased
第百八条（連結法人の雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 68-15-6 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 begins 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 began before the Effective Date.
新租税特別措置法第六十八条の十五の六の規定は、連結法人の連結親法人事業年度が施行日以後に開始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開始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 68-15-6, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in item (v)-2 of that paragraph" in that paragraph is deemed to be replaced with "a small or medium-sized consolidated corporation".
施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十五の六第二項の規定の適用については、同項中「中小連結法人で同項第五号の二に規定する適用除外事業者に該当しないもの」とあるのは、「中小連結法人」とする。
With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and Article 15 of the New Local Corporation Tax Act in the case where the provisions of Article 68-15-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis, notwithstanding the provisions of paragraph (1). In this case, the phrase "paragraphs (1), (3), (6) and (7)" in paragraph (12) of that Article is deemed to be replaced with "Article 68-15-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 108, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Corporation Tax Act".
第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十五の六第一項の規定の適用がある場合における新法人税法第二編第一章の二及び新地方法人税法第十五条の規定の適用については、第一項の規定にかかわらず、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の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百八条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第六十八条の十五の六第一項」と、「同法」とあるのは「法人税法」と読み替えるものとする。
With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 68-15-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or Article 68-15-7, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-7, paragraph (7), or Article 108, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
第一項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第六十八条の十五の六第一項の規定の適用がある場合における新租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「又は第六十八条の十五の七第七項」とあるのは、「若しくは第六十八条の十五の七第七項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百八条第三項」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 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "Article 68-15-6, paragraph (7)".