Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Consolidated Corporations Pertaining to Foreign Affiliated Companies
第七十二条（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 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.
The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.