Supplementary Provisions, Article 113Transitional Measures Concerning Special Provisions on Taxation, etc. Where a Consolidated Corporation Has Expenditure for Undisclosed Purposes
第百十三条（連結法人に使途秘匿金の支出がある場合の課税の特例等に関する経過措置）
With regard to the application of the provisions of Article 68-67, paragraph (6) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-68, paragraph (13) or Article 68-69, paragraph (6) of the New Act on Special Measures Concerning Taxation) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-67, paragraph (6), item (iv) of the New Act on Special Measures Concerning Taxation 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新租税特別措置法第六十八条の六十七第六項（新租税特別措置法第六十八条の六十八第十三項又は第六十八条の六十九第六項において準用する場合を含む。）の規定の適用については、新租税特別措置法第六十八条の六十七第六項第四号中「百分の十・三」とあるのは、「百分の四・四」とする。