Supplementary Provisions, Article 117Transitional Measures Concerning the Special Deduction for Consolidated Income from Overseas Transactions Involving Technology, etc. of Consolidated Corporations
第百十七条（連結法人の技術等海外取引に係る連結所得の特別控除に関する経過措置）
The provisions then in force continue to govern the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has revenue prescribed in Article 68-60, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its consolidated business year that includes the day preceding the Effective Date or in any consolidated business year prior thereto.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日の前日を含む連結事業年度以前の各連結事業年度に旧租税特別措置法第六十八条の六十第一項に規定する収入金額がある場合については、なお従前の例による。