Supplementary Provisions, Article 109Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
第百九条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (excluding the provisions listed in (b) of that item) 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 (2)" in paragraph (1), item (xvii) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", 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 paragraph (6) of that Article with "a small or medium-sized consolidated corporation", the phrase ", item (x) or item (xvii)-2" with "or item (x)", the phrase "Article 68-15-6, paragraph (3), item (v)" in item (i) of that paragraph with "paragraph (3), item (v) of the preceding Article", the phrase "Article 68-15-6, paragraph (3), item (vii)" in item (ii) of that paragraph with "paragraph (3), item (vii) of the preceding Article", and the phrase ", Article 68-14-3, paragraph (6) and paragraph (6) of the preceding Article" in paragraph (8) of that Article with "and Article 68-14-3, paragraph (6)".
施行日から附則第一条第十四号に定める日の前日までの間における第十五条の規定（同号ロに掲げる規定を除く。）による改正後の租税特別措置法第六十八条の十五の七の規定の適用については、同条第一項第十七号中「第六十八条の十五の六第二項」とあるのは「前条第二項」と、同条第六項中「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、「、第十号又は第十七号の二」とあるのは「又は第十号」と、同項第一号中「第六十八条の十五の六第三項第五号」とあるのは「前条第三項第五号」と、同項第二号中「第六十八条の十五の六第三項第七号」とあるのは「前条第三項第七号」と、同条第八項中「、第六十八条の十四の三第六項及び前条第六項」とあるのは「及び第六十八条の十四の三第六項」とする。
With regard to the application of the provisions of Article 68-15-8, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions 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".
附則第一条第十四号に定める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八第六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。
Supplementary Provisions, Article 110Transitional Measures Concerning Depreciation by Consolidated Corporations
第百十条（連結法人の減価償却に関する経過措置）
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date.
新租税特別措置法第六十八条の十六第一項（同項の表の第四号に係る部分に限る。）の規定は、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が施行日以後に取得等（取得又は製作若しくは建設をいう。第三項において同じ。）をする同号の中欄に掲げる減価償却資産について適用する。
The provisions of Article 68-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards prescribed in Article 68-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
新租税特別措置法第六十八条の十七第二項の規定は、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が施行日以後に取得又は建設をする同項に規定する技術基準適合施設について適用し、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が施行日前に取得又は建設をした旧租税特別措置法第六十八条の十七第二項に規定する技術基準適合施設については、なお従前の例による。
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to information distribution facilitation equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第六十八条の二十六第一項の規定は、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が施行日以後に取得等をする同項に規定する情報流通円滑化設備について適用し、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が施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定電気通信設備については、なお従前の例による。
With regard to assets for measures to support the development of the next generation prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable consolidated business year or an applicable consolidated business year for special certification prescribed in that paragraph ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force.
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で、施行日前に旧租税特別措置法第六十八条の三十三第一項に規定する基準適合認定又は特例基準適合認定を受けたものの施行日以後に終了する同項に規定する適用連結事業年度又は特例認定適用連結事業年度終了の日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 111Transitional Measures Concerning Reserves of Consolidated Corporations
第百十一条（連結法人の準備金に関する経過措置）
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
新租税特別措置法第六十八条の四十三の規定は、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が施行日以後に取得する同条第一項の特定株式等について適用し、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が施行日前に取得した旧租税特別措置法第六十八条の四十三第一項の特定株式等については、なお従前の例による。
The provisions of Article 68-46 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), items (i) and (ii)) apply to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives the confirmation prescribed in item (i) of that paragraph, in the case where it receives that confirmation on or after the Effective Date, and to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has the permission prescribed in item (ii) of that paragraph revoked, in the case where that permission is revoked on or after the Effective Date.
新租税特別措置法第六十八条の四十六（第三項第一号及び第二号に係る部分に限る。）の規定は、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が施行日以後に同項第一号に規定する確認を受ける場合におけるその確認を受ける日を含む連結事業年度分の法人税及び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が施行日以後に同項第二号に規定する許可を取り消される場合におけるその取り消される日を含む連結事業年度分の法人税について適用する。
Supplementary Provisions, Article 112Transitional Measures Concerning Special Provisions on Taxation on Certified Qualified Farmland-Owning Corporations, etc. That Are Consolidated Corporations
第百十二条（連結法人である認定農地所有適格法人等の課税の特例に関する経過措置）
The provisions then in force continue to govern grants, etc. prescribed in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a qualified farmland-owning corporation prescribed in that paragraph (excluding a certified qualified farmland-owning corporation prescribed in that paragraph) that is a specified agricultural corporation prescribed in that paragraph.
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で、旧租税特別措置法第六十八条の六十四第一項に規定する特定農業法人である同項に規定する農地所有適格法人（同項に規定する認定農地所有適格法人を除く。）に該当するものが施行日前に交付を受けた同項に規定する交付金等については、なお従前の例による。
The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 68-64, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where it makes that acquisition, etc. on or after the Effective Date.
新租税特別措置法第六十八条の六十四及び第六十八条の六十五（新租税特別措置法第六十八条の六十四第三項第二号に係る部分に限る。）の規定は、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が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む連結事業年度分の法人税について適用する。
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。
Supplementary Provisions, Article 114Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations
第百十四条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 68-70, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 68-72, paragraph (3) or (4)), Article 68-73, paragraphs (4) and (5), and Article 68-74, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 68-75, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
新租税特別措置法第六十八条の七十第三項及び第四項（これらの規定を新租税特別措置法第六十八条の七十一第十四項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。）又は第六十八条の七十二第三項若しくは第四項において準用する場合を含む。）、第六十八条の七十三第四項及び第五項並びに第六十八条の七十四第四項及び第五項（これらの規定を新租税特別措置法第六十八条の七十五第五項において準用する場合を含む。）の規定は、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。
The provisions then in force continue to govern corporation tax on an exchange or transfer of land, etc. prescribed in Article 68-82, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
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が施行日前に行った旧租税特別措置法第六十八条の八十二第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。
Supplementary Provisions, Article 115Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
第百十五条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of the second sentence of Article 68-88, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to documents stating the name of the foreign affiliate prescribed in that paragraph, the location of its head office or principal office, and other matters specified by Order of the Ministry of Finance, pertaining to consolidated business years ending on or after April 1, 2020.
新租税特別措置法第六十八条の八十八第二十項後段の規定は、令和二年四月一日以後に終了する連結事業年度に係る同項に規定する国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類について適用する。
Supplementary Provisions, Article 116Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
第百十六条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置）
The provisions of Article 68-90, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years beginning before the Effective Date of a foreign affiliated company prescribed in Article 68-90, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc..
新租税特別措置法第六十八条の九十第二項及び第六項から第八項までの規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税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二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額については、なお従前の例による。
The provisions of Article 68-91, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in that paragraph.
新租税特別措置法第六十八条の九十一第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係会社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個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
With regard to the application of the provisions of Article 68-91 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, the phrase "after the deduction under the provisions of Article 81-15-2 of that Act, and that Act" in paragraph (7) of that Article and the phrase "after the deduction under the provisions of Article 12-2 of that Act, and that Act" in paragraph (12) of that Article are deemed to be replaced with "that Act".
施行日から令和元年十二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九十一の規定の適用については、同条第七項中「同法第八十一条の十五の二の規定による控除をした後に、かつ、同法」とあり、及び同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは、「同法」とする。
With regard to the application of the provisions of Article 68-91, paragraph (9) of the New Act on Special Measures Concerning Taxation 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)".
施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十八条の九十一第九項の規定の適用については、同項中「、第六十八条の十五の六第七項又は第六十八条の十五の七第七項」とあるのは、「又は第六十八条の十五の六第七項」とする。
The provisions of Article 68-93-2, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the applicable amount prescribed in that paragraph and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, and the provisions then in force continue to govern, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the applicable amount prescribed in that paragraph and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation.
新租税特別措置法第六十八条の九十三の二第二項及び第六項から第八項までの規定は、同条第一項に規定する外国関係法人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及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税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九十三の二第一項に規定する外国関係法人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及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額については、なお従前の例による。
The provisions of Article 68-93-3, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in that paragraph.
新租税特別措置法第六十八条の九十三の三第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係法人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個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
With regard to the application of the provisions of Article 68-93-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, the phrase "after the deduction under the provisions of Article 81-15-2 of that Act, and that Act" in paragraph (7) of that Article and the phrase "after the deduction under the provisions of Article 12-2 of that Act, and that Act" in paragraph (12) of that Article are deemed to be replaced with "that Act".
施行日から令和元年十二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九十三の三の規定の適用については、同条第七項中「同法第八十一条の十五の二の規定による控除をした後に、かつ、同法」とあり、及び同条第十二項中「同法第十二条の二の規定による控除をした後に、かつ、同法」とあるのは、「同法」とする。
With regard to the application of the provisions of Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation 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)".
施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法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、同項中「、第六十八条の十五の六第七項又は第六十八条の十五の七第七項」とあるのは、「又は第六十八条の十五の六第七項」とする。