Supplementary Provisions, Article 97Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Makes a Donation in Connection with a Donation-Utilizing Project of a Certified Local Government
第九十七条（連結法人が認定地方公共団体の寄附活用事業に関連する寄附を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 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified donations prescribed in that paragraph) apply to specified donations 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 pays on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 68-15-3, 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 paid before the Effective Date.
The provisions of Article 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning specified donations prescribed in that paragraph) 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 beginning 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 began before the Effective Date.