Supplementary Provisions, Article 107Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses of a Consolidated Corporation Has Increased, etc.
第百七条（連結法人の試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置）
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after January 1, 2003 and which end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before January 1, 2003 and for consolidated business years that ended before the Effective Date.
新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（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をいう。以下この条において同じ。）が平成十五年一月一日以後に開始し、かつ、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、連結法人の連結親法人事業年度が平成十五年一月一日前に開始した連結事業年度及び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。