Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations
第七十一条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置）
The provisions of Article 68-89-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation (meaning the consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article and the following Article) for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act ends on or after March 31, 2021, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph ended before that date.
新租税特別措置法第六十八条の八十九の二の規定は、連結法人（租税特別措置法第二条第二項第十号の六に規定する連結法人をいう。以下この条及び次条において同じ。）の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が令和三年三月三十一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、連結法人の同項に規定する連結親法人事業年度が同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。