Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
第三十九条（中小企業者等の法人税率の特例に関する経過措置）
The provisions of Article 42-3-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 52 of the Supplementary Provisions) beginning on or after the Effective Date (excluding, among the business years of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in item (x)-5 of that paragraph) beginning on or after the Effective Date, business years beginning within the period of a business year of the group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in item (x)-4 of that paragraph) pertaining to that group tax sharing subsidiary corporation that began before the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date (including transitional business years).
新租税特別措置法第四十二条の三の二の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第五十二条までにおいて同じ。）の施行日以後に開始する事業年度（通算子法人（同項第十号の五に規定する通算子法人をいう。）の施行日以後に開始する事業年度のうち当該通算子法人に係る通算親法人（同項第十号の四に規定する通算親法人をいう。）の施行日前に開始した事業年度の期間内に開始する事業年度（以下この条において「経過事業年度」という。）を除く。）分の法人税について適用し、法人の施行日前に開始した事業年度（経過事業年度を含む。）分の法人税については、なお従前の例による。